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Household bargaining, spouses'consumption patterns and the design of commodity taxes

Helmuth Cremer (), Jean-Marie Lozachmeur and Kerstin Roeder
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Jean-Marie Lozachmeur: TSE - Toulouse School of Economics - UT1 - Université Toulouse 1 Capitole - Université Fédérale Toulouse Midi-Pyrénées - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement
Kerstin Roeder: Universität Augsburg [Augsburg]

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Abstract: We study optimal commodity taxes under household bargaining. We focus on the taxation of ‘female' and ‘male' products. The expressions for the tax rates include Pigouvian and incentive terms. When the female spouse has the lower bargaining weight, the Pigouvian term calls for a subsidization of the ‘female good', and a taxation of the ‘male good'. The incentive term depends on the distribution of bargaining weights across couples. When the bargaining weight of the female spouse increases with wages, the female good will be consumed in larger proportion by more productive couples. In this case the Pigouvian term is mitigated.

Keywords: Optimal commodity taxation; Household bargaining; Couples' taxation (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-pbe and nep-pub
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Published in Oxford Economic Papers, Oxford University Press (OUP), 2021, 73 (1), pp.225-247. ⟨10.1093/oep/gpz060⟩

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Related works:
Journal Article: Household bargaining, spouses’ consumption patterns and the design of commodity taxes (2021) Downloads
Working Paper: Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes (2017) Downloads
Working Paper: Household bargaining, spouses' consumption patterns and the design of commodity taxes (2017) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03169803

DOI: 10.1093/oep/gpz060

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