Belan, Pascal; Gauthier, Stéphane; Laroque, Guy - Centre de Recherche en Économie et Statistique … - 2005
Indirect taxes contribute to a sizeable part of government revenues around theworld. Typically there are a few different tax rates, and the goods are partitionedinto classes associated with each rate. The present paper studies how to group thegoods in these few classes. We take as given the...