Optimal Commodity Taxation and Redistribution within Households
|Title:||Optimal Commodity Taxation and Redistribution within Households||Authors:||Bargain, 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 taxation; Targeting; Intrahousehold distribution||Other versions:||http://www.ucd.ie/t4cms/WP11_07.pdf||Language:||en||Status of Item:||Not peer reviewed|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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