We study optimal corrective taxation in the alcohol market. Consumption generates negative externalities that are non … externalities, then varying tax rates on different products can lead to welfare gains. We study this problem in an optimal tax … externalities are amongst heavy drinkers. A sufficient statistics approach is informative about the direction of reform, but not …

over to economies with externalities. Our approach clarifies the controversy regarding the relation between the first …

whole tax system is affected by the externalities caused by the consumption of positional goods, notably also the taxes on …

This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a … multi-externality setting. While taxes on income and on 'clean' commodities are still unaffected by the externalities, which … implications for the optimal Pigouvian tax rates. In general the Pigouvian parts of taxation depend also on the externalities …

This paper analyzes the effects of consumption externalities on optimal taxation and on the social cost and optimal … externalities, this result even holds for Cobb-Douglas economies with homogeneous agents. Heterogeneity of agents raises the second …

internalize consumption externalities. It is demonstrated that the optimal second-best tax on an externality-generating good … redistribution ; externalities …