This study provides a systematic analysis of selective consumption tax policy. We detail both the motivations behind selective consumption taxes and the policy's shortcomings. Empirically, we explore how consumption of 12 goods?alcohol, cigarettes, fast food, items sold at vending machines,...

Tax benefits to owner-occupied housing provide incentives for housing consumption, offsetting weaker disincentives of the property tax. These benefits also help counter the penalty federal taxes impose on households who work in productive high-wage areas, but reinforce incentives to consume...

This paper proposes a model of economy with weakly non-separable preferences for both work effort and consumption. Households who derive utility from consumption of a single commodity and leisure take into account the habitual dependency of their utility on both labour supply and consumption in...