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Optimal Taxation of Elderly Care Services

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  • Masatoshi Yoshida
  • Koichi Yuki

Abstract

This paper explores optimal taxation of market purchases of an elderly care service, which can also be produced in the home. Home production cannot be taxed. If children discount parents’ utility relative to their own utilities, an intergenerational externality arises in the family. When home production of the service is significant, the optimal tax rate on market purchases should be: (i) high, if the service and leisure are complements and the externality is strong, (ii) low, if they are substitutes, irrespective of the degree of the externality.

Suggested Citation

  • Masatoshi Yoshida & Koichi Yuki, 2004. "Optimal Taxation of Elderly Care Services," The Japanese Economic Review, Japanese Economic Association, vol. 55(1), pages 86-100, March.
    • Handle: RePEc:bla:jecrev:v:55:y:2004:i:1:p:86-100
    DOI: 10.1111/j.1468-5876.2004.00295.x
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