Optimal Commodity Taxation and Redistribution within Households

被引：3
作者：
Bargain, Olivier [1 ,2 ]
Donni, Olivier [3 ,4 ]
机构：
[1] Aix Marseille Univ, Aix Marseille Sch Econ, CNRS, Marseille, France
[2] Aix Marseille Univ, EHESS, Marseille, France
[3] Univ Cergy Pontoise, THEMA, Cergy Pontoise, France
[4] Univ Cergy Pontoise, IZA, Cergy Pontoise, France
来源：
ECONOMICA | 2014年 / 81卷 / 321期
关键词：
COLLECTIVE HOUSEHOLD; MARRIAGE MARKET; INCOME TAXATION; CONSUMPTION; FAMILY; TAXES; RESOURCES; REFORMS; CURVES;
D O I：
10.1111/ecca.12055
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific individuals within the household. The main message is that distortionary indirect taxation can circumvent the agency problem of the household. Essentially, taxation should discourage less the consumption of a certain group of goodsthose for which the slope of the Engel curves is larger for the targeted person.
引用
收藏
页码：48 / 62
页数：15
相关论文
共 50 条
  • [31] A GENERAL EQUILIBRIUM MODEL OF OPTIMAL ALCOHOL TAXATION IN THE CZECH REPUBLIC
    Janda, Karel
    Lajksnerova, Zuzana
    Mikolasek, Jakub
    PRAGUE ECONOMIC PAPERS, 2019, 28 (05): : 589 - 611
  • [32] The impact of commodity taxation on product variety: a multi-category investigation
    Hong, Sungtak
    Misra, Kanishka
    MARKETING LETTERS, 2023, 34 (04) : 591 - 604
  • [33] Optimal taxation in a habit formation economy
    Koehne, Sebastian
    Kuhn, Moritz
    JOURNAL OF PUBLIC ECONOMICS, 2015, 122 : 31 - 39
  • [34] Optimal taxation over the life cycle
    Gorry, Aspen
    Oberfield, Ezra
    REVIEW OF ECONOMIC DYNAMICS, 2012, 15 (04) : 551 - 572
  • [35] A simpler theory of optimal capital taxation
    Saez, Emmanuel
    Stantcheva, Stefanie
    JOURNAL OF PUBLIC ECONOMICS, 2018, 162 : 120 - 142
  • [36] Organizational capital and optimal Ramsey taxation
    Johri, Alok
    Talukdar, Bidyut
    INDIAN ECONOMIC REVIEW, 2023, 58 (SUPPL 1) : 193 - 210
  • [37] Dynamic Optimal Taxation: Lessons for Macroeconomists
    NEW DYNAMIC PUBLIC FINANCE, 2010, : 81 - 139
  • [38] Optimal Taxation in the Macroeconomics of Climate Change
    Engstrom, Gustav
    Gars, Johan
    ANNUAL REVIEW OF RESOURCE ECONOMICS, VOL 7, 2015, 7 : 127 - 150
  • [39] Microeconomic Model of Optimal Alcohol Taxation
    Janda, Karel
    PROCEEDINGS OF THE 23RD INTERNATIONAL CONFERENCE THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE 2018, 2018, : 50 - 57
  • [40] Public Investment and Income Taxation: Redistribution vs. Productive Performance
    Thomas Gaube
    Journal of Economics, 2005, 86 : 1 - 18
12345