The importance of the tax incidence is obvious both for academics and for policymakers. Using data of HICP and CT_HICP, it is proposed in this article that the influence of CT_HICP of the imposition of indirect taxes determines the extent of tax incidence and the contribution of indirect taxes...

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...