Economics at your fingertips  

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

Helmuth Cremer (), Jean-Marie Lozachmeur and Kerstin Roeder
Additional contact information
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]

Post-Print from HAL

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
Note: View the original document on HAL open archive server:
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Published in Oxford Economic Papers, Oxford University Press (OUP), 2021, 73 (1), pp.225-247. ⟨10.1093/oep/gpz060⟩

Downloads: (external link) (application/pdf)

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
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:

DOI: 10.1093/oep/gpz060

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().

Page updated 2021-10-02
Handle: RePEc:hal:journl:hal-03169803