Pigouvian Taxation with Administrative Costs [report]

A. Mitchell Polinsky, Steven Shavell
1981 unpublished
This paper examines how the optimal Pigouvian tax should be adjusted to reflect administrative costs. Several cases are examined, depending on whether the administrative costs are fixed per firm taxed or are a func-Professor A.
doi:10.3386/w0742 fatcat:ca7ebdtozfhe5jk6tsq5vtdyra