Arbeitspapier
On the Generalised Anti-inverse Elasticity Rule: An Existence Result
We consider an optimal commodity taxation problem under a consumption target and prove the existence of an optimal solution for the problem. This optimal solution obeys taxation rules that are contrary to standard taxation rules such as the inverse-elasticity rule. We also verify the necessary and sufficient condition for the optimal solution to exhibit uniform pricing.
- Language
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Englisch
- Bibliographic citation
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Series: CESifo Working Paper ; No. 7041
- Classification
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Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
- Subject
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anti-inverse elasticity rule
consumption target
existence of an optimal solution
optimal commodity taxation
uniform pricing
- Event
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Geistige Schöpfung
- (who)
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Minagawa, Junichi
Upmann, Thorsten
- Event
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Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
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2018
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
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Object type
- Arbeitspapier
Associated
- Minagawa, Junichi
- Upmann, Thorsten
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2018