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.
- Sprache
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Englisch
- Erschienen in
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Series: UCD Centre for Economic Research Working Paper Series ; No. WP11/07
- Klassifikation
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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
- Thema
-
optimal commodity taxation
targeting
intrahousehold distribution
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bargain, Olivier
Donni, Olivier
- Ereignis
-
Veröffentlichung
- (wer)
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University College Dublin, UCD School of Economics
- (wo)
-
Dublin
- (wann)
-
2011
- Handle
- Letzte Aktualisierung
-
20.09.2024, 08:24 MESZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Bargain, Olivier
- Donni, Olivier
- University College Dublin, UCD School of Economics
Entstanden
- 2011