Commodity taxes have three distinct roles: (1) revenue collection, (2) interpersonal redistribution, and (3) resource … optimum taxes. …

contrasts it with the effect of excise taxes. Exploiting data on cotinine - a metabolite of nicotine - as well as state and time … particular young children. In contrast, we find that higher taxes are an efficient way to decrease exposure to tobacco smoke …

redistributive effects of taxation and public spending in the UK. Redistribution is not at the top of people’s minds when they …

long been thought to be a means of testing for efficiency in the local public sector. In this article I argue that the …

context of public attitudes to inequality and different forms of redistribution. It compares the distributional effects of the …

general redistributive tax which is lump-sum rebated and a series of taxes whose revenue is used to fund specific (targeted … low, the equilibrium policy is characterized by some amount of general income redistribution and some targeted transfers … interest groups and against general redistribution. As diversity increases further, however, only general redistribution …

kind is 'cheap' relative to universal income redistribution, i.e., it can be effectively provided even with low taxes …Public provision of private goods such as education is usually viewed as a form of redistribution in kind. However …, does it arise when income redistribution is feasible as well? In this paper I analyse a two-dimensional model of political …