Jacobs, Bas; Ploeg, Frederick van der - 2017
This paper analyses optimal corrective taxation and optimal income redistribution. Under general utility functions, the … of their income on polluting goods. However, if preferences for commodities are of the Gorman (1961) polar form, optimal … income and the poor spend a disproportional part of their income on polluting goods. The often-used quasi-linear, CES and …