Optimal Commodity Taxation and Redistribution within Households

Olivier Donni and Olivier Bargain

No 2011-07, THEMA Working Papers from THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise

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.

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)
Date: 2011
New Economics Papers: this item is included in nep-pub
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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)
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Persistent link: https://EconPapers.repec.org/RePEc:ema:worpap:2011-07

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