The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags:
When there are collection lags in the tax system, inflation reduces the real revenues. This is often offered as an argument for less reliance on the inflation tax. But the optimal rates of other taxes should also be reconsidered in the light of collection lags. When this is done, the focus shifts fr...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
1990
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 90/87 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers |
| Zusammenfassung: | When there are collection lags in the tax system, inflation reduces the real revenues. This is often offered as an argument for less reliance on the inflation tax. But the optimal rates of other taxes should also be reconsidered in the light of collection lags. When this is done, the focus shifts from the revenues (which can be recouped by changing the rates of these taxes), to the associated costs of collection. In a benchmark case where the average costs of collection are constant, the optimal inflation tax is independent of the collection lag |
| Beschreibung: | 1 Online-Ressource (16 p) |
| ISBN: | 145195316X 9781451953169 |
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| spelling | Dixit, Avinash K. Verfasser aut The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags Dixit, Avinash K Washington, D.C International Monetary Fund 1990 1 Online-Ressource (16 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 90/87 When there are collection lags in the tax system, inflation reduces the real revenues. This is often offered as an argument for less reliance on the inflation tax. But the optimal rates of other taxes should also be reconsidered in the light of collection lags. When this is done, the focus shifts from the revenues (which can be recouped by changing the rates of these taxes), to the associated costs of collection. In a benchmark case where the average costs of collection are constant, the optimal inflation tax is independent of the collection lag Online-Ausg http://elibrary.imf.org/view/IMF001/07200-9781451953169/07200-9781451953169/07200-9781451953169.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Dixit, Avinash K. The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags |
| title | The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags |
| title_auth | The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags |
| title_exact_search | The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags |
| title_exact_search_txtP | The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags |
| title_full | The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags Dixit, Avinash K |
| title_fullStr | The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags Dixit, Avinash K |
| title_full_unstemmed | The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags Dixit, Avinash K |
| title_short | The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags |
| title_sort | the optimal mix of inflationary finance and commodity taxation with collection lags |
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