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

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Object type

  • Arbeitspapier

Associated

  • Bargain, Olivier
  • Donni, Olivier
  • University College Dublin, UCD School of Economics

Time of origin

  • 2011

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