On the Taxation of Trade Within and Between Households

Patricia Apps () and Ray Rees

Working Papers from Australian National University - Department of Economics

Abstract: Tax reform proposals affect individual welfares in ways which strongly depend on the nature of specialisation in household production and the pattern of trade within households. Variation in the degree of specialisation in domestic production across households strongly influences the impacts on individula tax burdens of a given tax reform. The standard models of the economics literature cannot beused to abalyse these issues because they ignore the two-person nature of households and the existence of household production and trade.

Keywords: TAXATION; TRADE; HOUSEHOLD (search for similar items in EconPapers)
JEL-codes: H21 H31 J22 (search for similar items in EconPapers)
Pages: 25 pages
Date: 1998
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Citations: View citations in EconPapers (7)

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Related works:
Journal Article: On the taxation of trade within and between households (1999)
Working Paper: On the Taxation of Trade Within and Between Households (1997)
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Persistent link: https://EconPapers.repec.org/RePEc:fth:aunaec:337

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