Estimation of Optimal Commodity Tax Rates in Iran

This study estimates optimal commodity tax rates regarding efficiency and social justice. A many- person Ramsey rule and Bergson – Samuelson social welfare function are used for estimating optimal tax rates. We need to estimate price elasticities of commodities before computing optimal tax rates. Th...

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Bibliographic Details
Main Authors: Abbas Arabmazar, Ali Akbar Bajelan
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2008-09-01
Series:Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī
Online Access:https://joer.atu.ac.ir/article_3205_bc3038319614ffe87a577ef29e497120.pdf