Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/180303
Authors: 
Minagawa, Junichi
Upmann, Thorsten
Year of Publication: 
2018
Series/Report no.: 
CESifo Working Paper No. 7041
Abstract: 
We consider an optimal commodity taxation problem under a consumption target and prove the existence of an optimal solution for the problem. This optimal solution obeys taxation rules that are contrary to standard taxation rules such as the inverse-elasticity rule. We also verify the necessary and sufficient condition for the optimal solution to exhibit uniform pricing.
Subjects: 
anti-inverse elasticity rule
consumption target
existence of an optimal solution
optimal commodity taxation
uniform pricing
JEL: 
H21
Document Type: 
Working Paper

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