Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023
poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff … consistent individual welfare measure that depends on both types of goods, is used. To determine optimal tax rates, individual … welfare levels are aggregated by social welfare functions with different degrees of inequality aversion. We apply this …