01612cas a2200241 a 4500 AALejournalIMF007599 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451953169 1018-5941 BD-DhAAL BD-DhAAL Dixit, Avinash. The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags / Avinash Dixit. Washington, D.C. : International Monetary Fund, 1990. 1 online resource (16 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students When there are collection lags in the tax system, inflation reduces the real revenues. This is often offered as an argument for less reliance on the inflation tax. But the optimal rates of other taxes should also be reconsidered in the light of collection lags. When this is done, the focus shifts from the revenues (which can be recouped by changing the rates of these taxes), to the associated costs of collection. In a benchmark case where the average costs of collection are constant, the optimal inflation tax is independent of the collection lag. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1990/087 Full text available on IMF http://elibrary.imf.org/view/journals/001/1990/087/001.1990.issue-087-en.xml IMF e-Library