Optimal Commodity Taxation and Redistribution within Households

Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific 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.

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Year of publication:	2011-03
Authors:	Bargain, Olivier ; Donni, Olivier
Institutions:	Institute for the Study of Labor (IZA)
Subject:	optimal commodity taxation \| targeting \| intrahousehold distribution

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Extent:	application/pdf
Series:	IZA Discussion Papers.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 5608 21 pages
Classification:	D13 - Household Production and Intrahouse Allocation ; D31 - Personal Income, Wealth and Their Distributions ; D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; H21 - Efficiency; Optimal Taxation ; H31 - Household
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008922961