Arachi, Giampaolo - In: The B.E. Journal of Economic Analysis & Policy 7 (2007) 1
-based taxation in small open economies. The analysis is developed in a simple two-class economy where consumers are classified … not affect the structure of optimal origin-based commodity taxation.The paper also shows that the optimal structure of … origin-based commodity taxation does not change when the labour income tax schedule is constrained to be linear, and that a …