Optimal Commodity Taxation and Redistribution within Households

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Title: Optimal Commodity Taxation and Redistribution within Households
Authors: Bargain, Olivier
Donni, Olivier
Permanent link: http://hdl.handle.net/10197/6383
Date: Mar-2011
Abstract: Using 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.
Type of material: Working Paper
Publisher: University College Dublin. School of Economics
Start page: 1
End page: 18
Series/Report no.: UCD Centre for Economic Research Working Paper Series; WP11/07
Keywords: Optimal commodity taxationTargetingIntrahousehold distribution
Other versions: http://www.ucd.ie/t4cms/WP11_07.pdf
Language: en
Status of Item: Not peer reviewed
Appears in Collections:Economics Working Papers & Policy Papers

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