Tax Distortions and Household Production

Agnar Sandmo

Oxford Economic Papers, 1990, vol. 42, issue 1, 78-90

Abstract: This paper considers tax distortions in a model where households, using their own time and market-produced inputs, can produce perfect substitutes for consumption goods that can also be produced in the market, and where the value of household production as such is untaxable. Two models of optimum taxation consider, first, the optimum choice of indirect taxes to supplement a fixed rate of income tax and, second, the choice of an optimum linear income tax when inequality between individuals is due both to market and household productivity differences. Copyright 1990 by Royal Economic Society.

Date: 1990
References: Add references at CitEc
Citations: View citations in EconPapers (75)

Downloads: (external link)
http://links.jstor.org/sici?sici=0030-7653%2819900 ... CO%3B2-%23&origin=bc full text (application/pdf)
Access to full text is restricted to JSTOR subscribers. See http://www.jstor.org for details.

Related works:
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:oup:oxecpp:v:42:y:1990:i:1:p:78-90

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

Oxford Economic Papers is currently edited by James Forder and Francis J. Teal

More articles in Oxford Economic Papers from Oxford University Press Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK.
Bibliographic data for series maintained by Oxford University Press ().