Author
Listed:
- Olivier Bargain
- Olivier Donni
AbstractUsing a collective model of consumption, we characterize optimal commodity taxes aimed at targeting speci fic 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.
Suggested Citation
Olivier Bargain & Olivier Donni, 2011.
"Optimal Commodity Taxation and Redistribution within Households,"
Working Papers
201107, School of Economics, University College Dublin.
Handle:
RePEc:ucn:wpaper:201107
Download full text from publisher
Other versions of this item:
- Bargain, Olivier & Donni, Olivier, 2011.
"Optimal Commodity Taxation and Redistribution within Households,"
IZA Discussion Papers
5608, Institute of Labor Economics (IZA).
- Olivier Bargain & Olivier Donni, 2014.
"Optimal Commodity Taxation and Redistribution within Households,"
Post-Print
hal-01474245, HAL.
- Donni Olivier & Bargain Olivier, 2011.
"Optimal Commodity Taxation and Redistribution within Households,"
THEMA Working Papers
2011-07, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
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More about this item
Keywords
Optimal commodity taxation;
Targeting;
Intrahousehold distribution;
All these keywords.
JEL classification:
- D13 - Microeconomics - - Household Behavior - - - Household Production and Intrahouse Allocation
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
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