Optimal Commodity Taxation and Redistribution within Households

Olivier Bargain and Olivier Donni

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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: Economie; quantitative (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (4)

Published in Economica, 2014, 81 (321), pp.48-62. ⟨10.1111/ecca.12055⟩

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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 (2011)
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:hal:journl:hal-01474245

DOI: 10.1111/ecca.12055

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