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Journal Articles Economica Year : 2014

Optimal Commodity Taxation and Redistribution within Households

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.

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Dates and versions

hal-01474245 , version 1 (22-02-2017)

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Olivier Bargain, Olivier Donni. Optimal Commodity Taxation and Redistribution within Households. Economica, 2014, 81 (321), pp.48-62. ⟨10.1111/ecca.12055⟩. ⟨hal-01474245⟩
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