Arbeitspapier
Optimal commodity taxation and redistribution within households
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 5608
- Klassifikation
-
Wirtschaft
Household Production and Intrahousehold Allocation
Personal Income, Wealth, and Their Distributions
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation and Subsidies: Efficiency; Optimal Taxation
Fiscal Policies and Behavior of Economic Agents: Household
- Thema
-
optimal commodity taxation
targeting
intrahousehold distribution
Verbrauchsteuer
Optimale Besteuerung
Privater Haushalt
Familie
Verteilungswirkung
Konsumentenverhalten
Mikroökonomische Konsumfunktion
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bargain, Olivier
Donni, Olivier
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for the Study of Labor (IZA)
- (wo)
-
Bonn
- (wann)
-
2011
- Handle
- URN
-
urn:nbn:de:101:1-201104134471
- Letzte Aktualisierung
-
20.09.2024, 08:21 MESZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Bargain, Olivier
- Donni, Olivier
- Institute for the Study of Labor (IZA)
Entstanden
- 2011
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