Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/72200
Authors: 
Bargain, Olivier
Donni, Olivier
Year of Publication: 
2011
Series/Report no.: 
Working Paper Series, UCD Centre for Economic Research 11/07
Abstract: 
Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting speci…c 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
Document Type: 
Working Paper

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