Impact of Demographic Variables on Optimal Commodity Taxes: Evidence from U.K. Family Expenditure Surveys, 1967-85
This paper uses budget data to provide evidence on the structure of optimal commodity taxes in the United Kingdom within a framework that introduces a number of children in the utility function and allows for child subsidy similar to the system of child benefit payments in the United Kingdom. Demographic demand systems were initially estimated and the parameter estimates were used to solve the nonlinear simultaneous equation system for optimal taxes. The results show that the optimal taxes, which are far from uniform, are sensitive to the way in which demographic variables are introduced into the demand system.
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Volume (Year): 44 (1989)
Issue (Month): 3 ()
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