Uncertainty and optimal taxation: in defense of commodity taxes

Article Abstract:

The optimal commodity taxation theory is analyzed in a case where wage uncertainty is coupled with a linear income tax and two categories of goods. It is shown that optimal taxation necessitates the levy of a variety of differential commodity taxes as well as a uniform lump-sum tax. Post-uncertainty goods should be covered by a positive tax rate higher than that used on pre-committed goods.

Public Finance Activities, Taxes NEC, Models, Uncertainty

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Environmental controls, scarcity rents, and pre-existing distortions

Article Abstract:

Research is presented describing the study of revenue raising taxation which involves targeting emissions output levels by industry in order to increase revenue for environmental protectionist projects.

Tax policy, Environmental protection

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Second-best taxation of emissions and polluting goods

Article Abstract:

Research is presented describing the study of emissions taxation and the development of an integrated taxation policy which would record negative output for emissions.

Tax research, Observations

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