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dc.contributor.authorSchroyen, Fred
dc.date.accessioned2006-08-10T11:10:58Z
dc.date.available2006-08-10T11:10:58Z
dc.date.issued2003-10
dc.identifier.issn0804-6824
dc.identifier.urihttp://hdl.handle.net/11250/163282
dc.description.abstractBesley (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.extent249017 bytes
dc.format.mimetypeapplication/pdf
dc.language.isoengen
dc.publisherNorwegian School of Economics and Business Administration. Department of Economicsen
dc.relation.ispartofseriesDiscussion paperen
dc.relation.ispartofseries2002:21en
dc.subjectmerits goodsen
dc.subjectcommodity taxationen
dc.subjecttax reform analysisen
dc.titleAn alternative way to model merit good argumentsen
dc.typeWorking paperen


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