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On the distributional effects of commodity taxation

Oriol Carbonell‐Nicolau
Authors registered in the RePEc Author Service: Oriol Carbonell-Nicolau

Journal of Public Economic Theory, 2019, vol. 21, issue 4, 687-707

Abstract: A commodity tax system is inequality reducing if the after‐tax distribution of income Lorenz dominates the before‐tax distribution of income, regardless of initial conditions. This paper identifies necessary and sufficient conditions under which an ad valorem commodity tax system is inequality reducing, shedding light on the role of taxing luxury—as opposed to necessary—commodities in the equalization of after‐tax incomes.

Date: 2019
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