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- Title
Optimal Commodity Taxation and Redistribution within Households.
- Authors
Bargain, Olivier; Donni, Olivier
- 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.
- Subjects
COMMODITY tax straddles; HOUSEHOLDS; CONSUMPTION (Economics); INDIRECT taxation; ENGEL'S law; COST of living
- Publication
Economica, 2014, Vol 81, Issue 321, p48
- ISSN
0013-0427
- Publication type
Article
- DOI
10.1111/ecca.12055