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On the Optimal Tax Base for Commodity Taxation

John D. Wilson; Shlomo Yitzhaki

taxed. Considerable effort has been devoted to characterizing the manner in which the optimal tax rates differ across the taxable commodities.' But the literature has rarely addressed the issue of which commodities should be included in the tax base. In fact, the standard optimal tax model cannot provide a useful answer to this question, because it does not contain any of the resource costs normally associated with the collection of taxes, an omission that seriously diminishes the policy relevance of the model.2

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