Arguments against means-tested cash transfers for the poor based upon labor supply appear both in the specialized literature and in the media. It is possible to make a microeconomic argument pointing to a reduction in labor supply on the part of beneficiaries of a targeted cash transfer. This...

This paper presents a survey of the optimal commodity taxation theory and, particularly, deals with the issue of uniformity versus selectivity of commodity tax rates. A review of the main empirical models is also presented. Moreover, the study attempts to calculate the optimal commodity taxes...