dc.contributor.author | Schroyen, Fred | |
dc.date.accessioned | 2006-08-08T07:34:54Z | |
dc.date.available | 2006-08-08T07:34:54Z | |
dc.date.issued | 2002 | |
dc.identifier.issn | 0804-6824 | |
dc.identifier.uri | http://hdl.handle.net/11250/162788 | |
dc.description | Revised October 2003 | en |
dc.description.abstract | Besley (1988) uses a scaling approach to model merit good arguments
in commodity tax policy. In this paper, I question this approach on the grounds
that it produces ’wrong’ recommendations—taxation (subsidisation) of merit (demerit)
goods—whenever the demand for the (de)merit good is inelastic. I propose
an alternative approach that does not suffer from this deficiency, and derive the
ensuing first and second best tax rules, as well as the marginal cost expressions to perform tax reform analysis. | en |
dc.format.extent | 249017 bytes | |
dc.format.mimetype | application/pdf | |
dc.language.iso | eng | en |
dc.publisher | Norwegian School of Economics and Business Administration. Department of Economics | en |
dc.relation.ispartofseries | Discussion paper | en |
dc.relation.ispartofseries | 2002:21 | en |
dc.subject | merits goods | en |
dc.subject | commodity taxation | en |
dc.subject | tax reform analysis | en |
dc.title | An alternative way to model merit good arguments | en |
dc.type | Working paper | en |