Gauthier, Stéphane; Laroque, Guy - Institute for Fiscal Studies (IFS) - 2008
not be taxed. Externalities, if
any, can be corrected through Pigovian taxes, and the Samuelson rule applies to the … numbers: H21, H11.
Keywords: separability, second best optimality, indirect taxes, Samuelson rule,
Pigovian taxation.
1 … through Pigovian taxes, and the Samuelson rule
applies to the provision of public goods. In a second best environment, where …