Arbeitspapier
Optimal commodity taxation and redistribution within households
Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting speci c 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 goods: those for which the slope of the Engel curves is larger for the targeted person.
- Language
-
Englisch
- Bibliographic citation
-
Series: UCD Centre for Economic Research Working Paper Series ; No. WP11/07
- Classification
-
Wirtschaft
Household Production and Intrahousehold Allocation
Personal Income, Wealth, and Their Distributions
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation and Subsidies: Efficiency; Optimal Taxation
Fiscal Policies and Behavior of Economic Agents: Household
- Subject
-
optimal commodity taxation
targeting
intrahousehold distribution
- Event
-
Geistige Schöpfung
- (who)
-
Bargain, Olivier
Donni, Olivier
- Event
-
Veröffentlichung
- (who)
-
University College Dublin, UCD School of Economics
- (where)
-
Dublin
- (when)
-
2011
- Handle
- Last update
- 10.03.2025, 11:43 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.
Object type
- Arbeitspapier
Associated
- Bargain, Olivier
- Donni, Olivier
- University College Dublin, UCD School of Economics
Time of origin
- 2011