期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2002
卷号：2002
出版社：Bergen
摘要：Besley (1988) uses a scaling approach to model merit good arguments
in commodity tax policy. In this paper, I question this approach on the grounds
that it produces ’wrong’ recommendations—taxation (subsidisation) of merit (de-
merit) goods—whenever the demand for the (de)merit good is inelastic. I propose
an alternative approach that does not suffer from this deficiency, and derive the
ensuing first and second best tax rules, as well as the marginal cost expressions
to perform tax reform analysis
