Preference for Income Taxation with Several Heterogeneous Consumers

Ramon Torregrosa

MPRA Paper from University Library of Munich, Germany

Abstract: The dominance of income over commodity taxation for the single consumer case, implies that if the consumer is asked about what tax she would pay to bear a given tax burden, she would choose income taxation. This paper provides a version of this preference for income taxation for the case of several heterogeneous consumers by means of a game where the government allows each consumer to choose between the two tax regimes.

Keywords: Income (direct) taxation; commodity (indirect) taxation (search for similar items in EconPapers)
JEL-codes: H31 (search for similar items in EconPapers)
Date: 2008-10
New Economics Papers: this item is included in nep-pbe
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