Optimal commodity taxation and redistribution within households

Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specic 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.

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Year of publication:	2011
Authors:	Bargain, Olivier ; Donni, Olivier
Publisher:	Dublin : University College Dublin, UCD School of Economics
Subject:	optimal commodity taxation \| targeting \| intrahousehold distribution

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Series:	UCD Centre for Economic Research Working Paper Series ; WP11/07
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	74209880X [GVK] hdl:10419/72200 [Handle] RePEc:ucn:wpaper:201107 [RePEc]
Classification:	D13 - Household Production and Intrahouse Allocation ; D31 - Personal Income, Wealth and Their Distributions ; D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; H21 - Efficiency; Optimal Taxation ; H31 - Household
Source:	EconStor

Persistent link: https://www.econbiz.de/10010293655