Optimal Tax Mix with Merit Goods
AbstractThis paper deals with optimal taxation in a two-class economy with two private commodities and labour. We derive optimal non-linear income and linear commodity taxes in the presence of merit goods. We formulate merit good arguments via a pathology of individual choice. We assume weak separability between consumption and leisure and show how the standard optimal tax results are modified due to merit good considerations. Copyright 2001 by Oxford University Press.
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Bibliographic InfoArticle provided by Oxford University Press in its journal Oxford Economic Papers.
Volume (Year): 53 (2001)
Issue (Month): 4 (October)
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Other versions of this item:
- RACIONERO, Maria del Mar, 1998. "Optimal tax mix with merit goods," CORE Discussion Papers 1998004, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- DEL MAR RACIONERO, Maria, . "Optimal tax mix with merit goods," CORE Discussion Papers RP -1530, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
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