Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/51737
Authors: 
Bargain, Olivier
Donni, Olivier
Year of Publication: 
2011
Series/Report no.: 
Discussion paper series // Forschungsinstitut zur Zukunft der Arbeit 5608
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.
Subjects: 
optimal commodity taxation
targeting
intrahousehold distribution
JEL: 
D13
D31
D63
H21
H31
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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