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A Tax Reform Approach to Commodity Taxation with Families

Author

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  • Robin Boadway
  • Katherine Cuff

Abstract

We show that the optimality of uniform commodity taxation applies in a family setting when individuals live in two-adult families and take some decisions collectively. Allowing for household decisions to include intra-family redistribution, family production and public goods, uniform commodity taxation Pareto dominates differential commodity tax-ation when preferences are weakly separable and quasi-homothetic in goods and individual income taxation is linear progressive (Deaton, 1979; Hellwig, 2009), unless family welfare exhibits transferable utility (Chiappori and Gugl, 2020). We extend these results to general weakly separable preferences (Laroque, 2005; Kaplow, 2006), family income taxation and different timing of household decisions.

Suggested Citation

  • Robin Boadway & Katherine Cuff, 2024. "A Tax Reform Approach to Commodity Taxation with Families," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 80(1), pages 3-38.
    • Handle: RePEc:mhr:finarc:urn:doi:10.1628/fa-2023-0016
    DOI: 10.1628/fa-2023-0016
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    More about this item

    Keywords

    family taxation; commodity taxation; income tax; tax reform;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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