Optimal Commodity Taxation and Redistribution within Households

Olivier Bargain; Olivier Donni

doi:10.1111/ecca.12055

Journal articles

Optimal Commodity Taxation and Redistribution within Households

Olivier Bargain ^{1, 2, 3} Olivier Donni ⁴

1 GREQAM - Groupement de Recherche en Économie Quantitative d'Aix-Marseille

2 IZA

3 CEPS/INSTEAD - Centre d'Etudes de Populations, de Pauvreté et de Politiques Socio-Economiques / International Networks for Studies in Technology, Environment, Alternatives, Development

4 THEMA - Théorie économique, modélisation et applications

Abstract : 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.

Keywords : Economie quantitative

Document type :

Journal articles

Domain :

Humanities and Social Sciences

Humanities and Social Sciences / Economics and Finance

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https://hal-amu.archives-ouvertes.fr/hal-01474245
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Submitted on : Wednesday, February 22, 2017 - 4:16:05 PM
Last modification on : Friday, March 4, 2022 - 4:37:01 PM

Optimal Commodity Taxation and Redistribution within Households

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Optimal Commodity Taxation and Redistribution within Households

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