Arbeitspapier
Optimal Taxation with Household Production.
This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate on consumer services even if such services are complements to leisure. Second, we find that when services and other goods are equally substitutable for leisure, so that uniform commodity taxation would be optimal in the absence of home production, the optimal tax structure will certainly involve a relatively low tax rate on consumer services.
- Language
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Englisch
- Bibliographic citation
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Series: EPRU Working Paper Series ; No. 1999-12
- Classification
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Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Kleven, Henrik Jacobsen
Richter, Wolfram F.
Birch Sørensen, Peter
- Event
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Veröffentlichung
- (who)
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University of Copenhagen, Economic Policy Research Unit (EPRU)
- (where)
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Copenhagen
- (when)
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1999
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Kleven, Henrik Jacobsen
- Richter, Wolfram F.
- Birch Sørensen, Peter
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Time of origin
- 1999
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