Optimal Commodity Taxation and Redistribution within Households

Olivier Bargain and Olivier Donni

No 201107, Working Papers from School of Economics, University College Dublin

Abstract: Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting speci fic 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: Optimal commodity taxation; Targeting; Intrahousehold distribution (search for similar items in EconPapers)
JEL-codes: D13 D31 D63 H21 H31 (search for similar items in EconPapers)
Pages: 18 pages
Date: 2011-03
New Economics Papers: this item is included in nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10197/6383 First version, 2011 (application/pdf)

Related works:
Journal Article: Optimal Commodity Taxation and Redistribution within Households (2014)
Working Paper: Optimal Commodity Taxation and Redistribution within Households (2014)
Working Paper: Optimal Commodity Taxation and Redistribution within Households (2011)
Working Paper: Optimal Commodity Taxation and Redistribution within Households (2011)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ucn:wpaper:201107

Access Statistics for this paper

More papers in Working Papers from School of Economics, University College Dublin Contact information at EDIRC.
Bibliographic data for series maintained by Nicolas Clifton ().