Arbeitspapier
Optimal Commodity Taxation When Households Earn Multiple Incomes
I characterize the optimal linear commodity taxes when households differ in multiple characteristics and earn multiple incomes, in presence of an optimal non-linear tax schedule on the households' labour incomes. The government should tax a commodity more heavily if, conditional on labour income, more deserving individuals consume larger quantities of that commodity. This is the case for merit goods, or if the government otherwise seeks to compensate individuals who consume larger quantities of that commodity. Furthermore, the government wishes to tax commodities at different rates to the extent that doing so reduces the distortions caused by the labour income tax. This is the case when individuals with different incomes have different preferences, or when individuals with different labour supplies also have different consumption pattern
- Sprache
-
Englisch
- Erschienen in
-
Series: Tinbergen Institute Discussion Paper ; No. TI 2022-082/VI
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Thema
-
optimal commodity taxation
multidimensional taxation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Spiritus, Kevin
- Ereignis
-
Veröffentlichung
- (wer)
-
Tinbergen Institute
- (wo)
-
Amsterdam and Rotterdam
- (wann)
-
2022
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Spiritus, Kevin
- Tinbergen Institute
Entstanden
- 2022
Ähnliche Objekte (12)
Optimal Commodity Taxation and Redistribution within Households
Optimal commodity taxation and redistribution within households
Optimal commodity taxation and redistribution within households
European households' incomes since the crisis
Optimal Taxation, Inequality and Top Incomes
Farm Household Incomes and Reforming the CAP
Commodity Taxation and Regulatory Competition
Commodity Taxation and Regulatory Competition
Commodity Taxation and Parallel Imports
Optimal Commodity Taxation Under Non-linear Income Taxation
Effective taxation of top incomes in Germany
Optimal Taxation with Multiple Incomes and Types
Optimal Commodity Taxation and Redistribution within Households
Optimal commodity taxation and redistribution within households
Optimal commodity taxation and redistribution within households
European households' incomes since the crisis
Optimal Taxation, Inequality and Top Incomes
Farm Household Incomes and Reforming the CAP
Commodity Taxation and Regulatory Competition
Commodity Taxation and Regulatory Competition
Commodity Taxation and Parallel Imports
Optimal Commodity Taxation Under Non-linear Income Taxation
Effective taxation of top incomes in Germany
Optimal Taxation with Multiple Incomes and Types
Optimal Commodity Taxation and Redistribution within Households
Optimal commodity taxation and redistribution within households
Optimal commodity taxation and redistribution within households
European households' incomes since the crisis
Optimal Taxation, Inequality and Top Incomes
Farm Household Incomes and Reforming the CAP
Commodity Taxation and Regulatory Competition
Commodity Taxation and Regulatory Competition
Commodity Taxation and Parallel Imports
Optimal Commodity Taxation Under Non-linear Income Taxation
Effective taxation of top incomes in Germany