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Operational expressions for the marginal cost of indirect taxation when merit arguments matter

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  • Fred Schroyen

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  • Fred Schroyen, 2010. "Operational expressions for the marginal cost of indirect taxation when merit arguments matter," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(1), pages 43-51, February.
    • Handle: RePEc:kap:itaxpf:v:17:y:2010:i:1:p:43-51
    DOI: 10.1007/s10797-008-9098-4
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    References listed on IDEAS

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    1. Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December.
    2. Dreze, Jean & Stern, Nicholas, 1990. "Policy reform, shadow prices, and market prices," Journal of Public Economics, Elsevier, vol. 42(1), pages 1-45, June.
    3. Blomquist, Soren & Micheletto, Luca, 2006. "Optimal redistributive taxation when government's and agents' preferences differ," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1215-1233, August.
    4. Schroyen, Fred, 2005. "An alternative way to model merit good arguments," Journal of Public Economics, Elsevier, vol. 89(5-6), pages 957-966, June.
    5. Barten, A. P. & Bettendorf, L. J., 1989. "Price formation of fish : An application of an inverse demand system," European Economic Review, Elsevier, vol. 33(8), pages 1509-1525, October.
    6. Madden, David, 1995. "Labour Supply, Commodity Demand and Marginal Tax Reform," Economic Journal, Royal Economic Society, vol. 105(429), pages 485-497, March.
    7. Angus Deaton, 1979. "The Distance Function in Consumer Behaviour with Applications to Index Numbers and Optimal Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 46(3), pages 391-405.
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    Citations

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    Cited by:

    1. Jan ŠIROKÝ & Anna KOVÁŘOVÁ & Kateřina RANDOVÁ, 2012. "The role of the value added tax on foodstuffs in the consumer basket," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 58(8), pages 387-395.
    2. B. Defloor, 2010. "Marginal Cost of Indirect Taxation in the presence of a Demerit Externality with an Application to Carbon Dioxide Emissions in Belgium," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/656, Ghent University, Faculty of Economics and Business Administration.
    3. David Madden & Michael Savage, 2020. "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 153-193, February.
    4. Alessandro Petretto, 2013. "On the Fuzzy Boundaries between Public and Private in Health-Care Organization and Funding Systems," Rivista di Politica Economica, SIPI Spa, issue 1, pages 327-370, January-M.
    5. Hoberg, Nikolai & Strunz, Sebastian, 2018. "When Individual Preferences Defy Sustainability — Can Merit Good Arguments Close the Gap?," Ecological Economics, Elsevier, vol. 143(C), pages 286-293.

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    More about this item

    Keywords

    Merit goods; Marginal indirect tax reform; D12; H21;
    All these keywords.

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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