COMMODITY TAXATION WITH ADMINISTERED AND FREE MARKET PRICES - THEORY AND AN APPLICATION TO CHINA
成果类型：
Article; Proceedings Paper
署名作者：
HEADY, CJ; MITRA, PK
署名单位：
The World Bank
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(92)90048-K
发表日期：
1992
页码：
207-225
关键词：
摘要：
This paper analyses commodity taxes in an economy where some production is centrally planned, and subject to price controls, and some is market determined. It shows that backward shifting of taxes can lead to significant distributional effects, and demonstrates how these lead to the modification of tax rules. The implications of these modifications are analysed using a numerical model based on Chinese data. Significant non-uniformity of tax rates is shown to be desirable in a case where standard tax rules imply uniformity. The sensitivity of optimal taxes to concern for inequality, revenue requirements and food rations are also demonstrated.
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