« Notre-Taxe de Paris », dépenses fiscales avec deux biens publics

Valeria Rueda and Guillaume Wilemme

Revue économique, 2023, vol. 74, issue 6, 1053-1065

Abstract: This article presents a new efficiency-equity trade-off when setting up tax rebates in the presence of multiple goods. Although tax rebates can efficiently raise more public funds, they can also alter the mix of public goods. We find the condition for a Pareto-improving rebate, under which the trade-off vanishes. Finally, we establish the optimal tax rebate.

Keywords: tax expenditures; charitable giving; multiple public goods (search for similar items in EconPapers)
Date: 2023
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