Optimal indirect tax design in an open economy
Year of publication: |
2020
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Authors: | Ogawa, Yoshitomo ; Hosoe, Nobuhiro |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 5, p. 1081-1107
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Subject: | Commodity tax | Tariff | Revenue constraint | Terms-of-trade effect | Indirekte Besteuerung | Indirect taxation | Optimale Besteuerung | Optimal taxation | Terms of Trade | Terms of trade | Verbrauchsteuer | Excise tax | Offene Volkswirtschaft | Open economy | Zoll | Tariffs | Steuereinnahmen | Tax revenue | Zolltheorie | Theory of tariffs |
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