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Pigouvian Taxation with Administrative Costs

1981 Tax administration and procedure
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Release : 1981
Genre : Tax administration and procedure
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Book Synopsis Pigouvian Taxation with Administrative Costs by : A. Mitchell Polinsky

Download or read book Pigouvian Taxation with Administrative Costs written by A. Mitchell Polinsky. This book was released on 1981. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines how the optimal Pigouvian tax should be adjusted to reflect administrative costs. Several cases are examined, depending on whether the administrative costs are fixed per firm taxed or are a function of the amount of tax collected, and on whether such costs are borne by the government or by the taxed firm. In some cases, the presence of administrative costs increases the optimal tax above the external cost, while in other cases it leads to a decrease in the tax.

Pigouvian Taxation with Costly Administration and Multiple Externalities

2016
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Release : 2016
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Book Synopsis Pigouvian Taxation with Costly Administration and Multiple Externalities by : Daniel Jaqua

Download or read book Pigouvian Taxation with Costly Administration and Multiple Externalities written by Daniel Jaqua. This book was released on 2016. Available in PDF, EPUB and Kindle. Book excerpt: This paper generalizes corrective taxation to settings with costly administration and many externalities. If administrative cost varies only with the pollution generating activity, the optimal tax is equal to the externality added to the marginal administrative cost, and the private market fully internalizes the externality and administrative cost. If, due to the nature of enforcement, administrative cost varies with tax rates, then optimal policy leaves some portion of externalities uncorrected. As a result, using taxes to modify complement and substitute activities will be welfare increasing. Optimal policy may include subsidizing some harmful activities in order to reduce levels of even more harmful substitutes. Similarly, if the optimal activity mix changes with the scale of production and if higher scales of production use less harmful activity mixes, subsidizing the output of a harmful production process may be optimal.

Tax Policy and the Missing Middle

2008
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Release : 2008
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Book Synopsis Tax Policy and the Missing Middle by : Dhammika Dharmapala

Download or read book Tax Policy and the Missing Middle written by Dhammika Dharmapala. This book was released on 2008. Available in PDF, EPUB and Kindle. Book excerpt: We analyze the optimal taxation of firms when the government faces fixed (per-firm) administrative costs of tax collection. The tax instruments at the government's disposal are a fixed (per-firm) fee and a linear tax on output. If all firms in an industry are taxed, we show that it is optimal to impose a positive fee; this represents a Pigouvian tax that internalizes administrative costs. We derive an inverse elasticity rule that determines the optimal output tax for taxed industries; however, it is optimal to exempt industries with sufficiently high administrative costs. We also investigate the case where firms with outputs below a cutoff level can be exempted from taxation. We show that it may be optimal to set the cutoff high enough to exempt a sizable number of firms, even though this causes some firms to reduce their outputs to the cutoff level. This production distortion creates a missing middle, in which small and large firms - but not those of intermediate size - exist. The missing-middle phenomenon is common in developing countries; we demonstrate that it may result from optimal policies. The paper also presents a modified inverse-elasticity rule when output cutoffs are used, and it extends the analysis to include optimal nonlinear taxes on output.

Taxation

2002 Business & Economics
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Release : 2002
Genre : Business & Economics
Kind : eBook
Book Rating : 029/5 ( reviews)

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Book Synopsis Taxation by : Simon James

Download or read book Taxation written by Simon James. This book was released on 2002. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Policy and the Environment

1994-09-01 Business & Economics
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Release : 1994-09-01
Genre : Business & Economics
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Book Rating : 089/5 ( reviews)

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Book Synopsis Tax Policy and the Environment by : Mr.David C. L. Nellor

Download or read book Tax Policy and the Environment written by Mr.David C. L. Nellor. This book was released on 1994-09-01. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides a framework for examining environment taxes. It reviews the theoretical efficiency of three types of environment taxes: taxes on emissions or Pigouvian taxes; taxes on productive inputs or consumer goods whose use is related to environmental damage; and environment-related provisions in other taxes. A survey of environment taxes in 42 countries--drawn from developing countries, economies in transition, and industrial countries--illustrates that the use of environment taxes differs dramatically from the recommendations of environment tax theory. This divergence between the theory and practice of environment taxes can be attributed to several factors; environment taxes are difficult to implement, there are many factors that impede their effectiveness, and their introduction may be discouraged by their implications for other policy objectives.

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