Indirect taxes for redistribution: should necessity goods be favored?
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Boadway, Robin & Song, Zhen, 2016. "Indirect taxes for redistribution: Should necessity goods be favored?," Research in Economics, Elsevier, vol. 70(1), pages 64-88.
- Robin Boadway & Pierre Pestieau, 2011. "Indirect Taxes for Redistribution: Should Necessity Goods be Favored?," CESifo Working Paper Series 3667, CESifo.
References listed on IDEAS
- W. J. Corlett & D. C. Hague, 1953. "Complementarity and the Excess Burden of Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 21(1), pages 21-30.
- Richard Arnott & Bruce Greenwald & Ravi Kanbur & Barry Nalebuff (ed.), 2003. "Economics for an Imperfect World: Essays in Honor of Joseph E. Stiglitz," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262012057, April.
- Michael Keen, 2013.
"The Anatomy of the Vat,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 423-446, June.
- Mr. Michael Keen, 2013. "The Anatomy of the VAT," IMF Working Papers 2013/111, International Monetary Fund.
- Kaplow, Louis, 2006.
"On the undesirability of commodity taxation even when income taxation is not optimal,"
Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1235-1250, August.
- Louis Kaplow, 2004. "On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal," NBER Working Papers 10407, National Bureau of Economic Research, Inc.
- Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1994.
"Towards a theory of the direct-indirect tax mix,"
Journal of Public Economics, Elsevier, vol. 55(1), pages 71-88, September.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1992. "Towards a theory of the direct-indirect tax mix," LIDAM Discussion Papers CORE 1992026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Boadway, R. & Marchand, M. & Pestieau, P., 1994. "Towards a theory of the direct-indirect tax mix," LIDAM Reprints CORE 1110, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 1992. "Towards a Theory of the Direct-Indirect Tax Mix," Working Paper 853, Economics Department, Queen's University.
- Louis Kaplow, 2010. "Concavity of utility, concavity of welfare, and redistribution of income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(1), pages 25-42, February.
- Laroque, Guy R., 2005.
"Indirect taxation is superfluous under separability and taste homogeneity: a simple proof,"
Economics Letters, Elsevier, vol. 87(1), pages 141-144, April.
- Guy Laroque, 2004. "Indirect Taxation is Superfluous under Separability and Taste Homogeneity : A Simple Proof," Working Papers 2004-23, Center for Research in Economics and Statistics.
- Saez, Emmanuel, 2002.
"The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes,"
Journal of Public Economics, Elsevier, vol. 83(2), pages 217-230, February.
- Emmanuel Saez, 2000. "The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes," NBER Working Papers 8029, National Bureau of Economic Research, Inc.
- Bas Jacobs, 2010.
"The Marginal Cost of Public Funds is One,"
CESifo Working Paper Series
3250, CESifo.
- Jacobs, Bas, 2011. "The Marginal Cost of Public Funds is One," Working Paper Series, Center for Fiscal Studies 2011:7, Uppsala University, Department of Economics.
- Vidar Christiansen, 1981. "Evaluation of Public Projects under Optimal Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 48(3), pages 447-457.
- Sören Blomquist & Vidar Christiansen, 2008.
"Taxation and Heterogeneous Preferences,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 218-244, June.
- Blomquist, Sören & Christiansen, Vidar, 2004. "Taxation and Heterogeneous Preferences," Working Paper Series 2004:9, Uppsala University, Department of Economics.
- Sören Blomquist & Vidar Christiansen, 2004. "Taxation and Heterogeneous Preferences," CESifo Working Paper Series 1244, CESifo.
- Guy Laroque, 2005. "Income Maintenance and Labor Force Participation," Econometrica, Econometric Society, vol. 73(2), pages 341-376, March.
- Christiansen, Vidar, 1984. "Which commodity taxes should supplement the income tax?," Journal of Public Economics, Elsevier, vol. 24(2), pages 195-220, July.
- Boadway, Robin & Gahvari, Firouz, 2006.
"Optimal taxation with consumption time as a leisure or labor substitute,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1851-1878, November.
- Robin Boadway & Firouz Gahvari, 2006. "Optimal Taxation With Consumption Time As A Leisure Or Labor Substitute," Working Paper 1068, Economics Department, Queen's University.
- Tuomala, Matti, 1990. "Optimal Income Tax and Redistribution," OUP Catalogue, Oxford University Press, number 9780198286059.
- Nava, M. & Schroyen, F. & Marchand, M., 1996. "Optimal fiscal and public expenditure policy in a two-class economy," LIDAM Reprints CORE 1231, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Maurice Marchand & Pierre Pestieau & María Racionero, 2003.
"Optimal redistribution when different workers are indistinguishable,"
Canadian Journal of Economics, Canadian Economics Association, vol. 36(4), pages 911-922, November.
- Maurice Marchand & Pierre Pestieau & María Racionero, 2003. "Optimal redistribution when different workers are indistinguishable," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 36(4), pages 911-922, November.
- MARCHAND, Maurice & PESTIEAU, Pierre & RACIONERO, Maria, 2003. "Optimal redistribution when different workers are indistinguishable," LIDAM Reprints CORE 1701, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- MARCHAND, Maurice & PESTIEAU, Pierre & DEL MAR RACIONERO, Maria, 2003. "Optimal redistribution when different workers are indistinguishable," LIDAM Discussion Papers CORE 2003018, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Konishi, Hideo, 1995. "A Pareto-improving commodity tax reform under a smooth nonlinear income tax," Journal of Public Economics, Elsevier, vol. 56(3), pages 413-446, March.
- Nava, Mario & Schroyen, Fred & Marchand, Maurice, 1996. "Optimal fiscal and public expenditure policy in a two-class economy," Journal of Public Economics, Elsevier, vol. 61(1), pages 119-137, July.
- Arnott, Richard J. & Greenwald, Bruce & Kanbur, Ravi & Nalebuff, Barry, 2003. "Joseph Stiglitz and Economics for an Imperfect World," Working Papers 127202, Cornell University, Department of Applied Economics and Management.
- Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
- John T. Revesz, 2014. "A Numerical Model of Optimal Differentiated Indirect Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 211(4), pages 9-66, December.
- Hellwig, Martin F., 2009.
"A note on Deaton's theorem on the undesirability of nonuniform excise taxation,"
Economics Letters, Elsevier, vol. 105(2), pages 186-188, November.
- Martin Hellwig, 2008. "A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_45, Max Planck Institute for Research on Collective Goods.
- Jacobs, Bas & Boadway, Robin, 2014.
"Optimal linear commodity taxation under optimal non-linear income taxation,"
Journal of Public Economics, Elsevier, vol. 117(C), pages 201-210.
- Bas Jacobs & Robin Boadway, 2013. "Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation," CESifo Working Paper Series 4142, CESifo.
- Deaton, Angus, 1979. "Optimally uniform commodity taxes," Economics Letters, Elsevier, vol. 2(4), pages 357-361.
- A. B. Atkinson & N. H. Stern, 1974. "Pigou, Taxation and Public Goods," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 41(1), pages 119-128.
- Hellwig, Martin F., 2010.
"A generalization of the Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation,"
Economics Letters, Elsevier, vol. 108(2), pages 156-158, August.
- Martin Hellwig, 2008. "A Generalization of the Atkinson-Stiglitz (1976) Theorem on the Undesirability of Nonuniform Excise Taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_47, Max Planck Institute for Research on Collective Goods.
- Cremer, Helmuth & Gahvari, Firouz, 1995. "Uncertainty, Optimal Taxation and the Direct versus Indirect Tax Controversy," Economic Journal, Royal Economic Society, vol. 105(432), pages 1165-1179, September.
- Diamond, P., 1980. "Income taxation with fixed hours of work," Journal of Public Economics, Elsevier, vol. 13(1), pages 101-110, February.
- Eytan Sheshinski, 1972. "The Optimal Linear Income-tax," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 39(3), pages 297-302.
- Bertoletti, Paolo, 2006. "Logarithmic quasi-homothetic preferences," Economics Letters, Elsevier, vol. 90(3), pages 433-439, March.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Xavier Ruiz del Portal, 2020. "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 9-28, March.
- Odd E. Nygard & John T. Revesz, 2016. "A literature review on optimal indirect taxation and the uniformity debate," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 107-140, September.
- Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2016.
"Optimal commodity taxation with varying quality of goods,"
Research in Economics, Elsevier, vol. 70(1), pages 89-100.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2015. "Optimal Commodity Taxation with Varying Quality of Goods," CESifo Working Paper Series 5635, CESifo.
- Boadway, Robin & Cuff, Katherine, 2022. "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, vol. 214(C).
- Robin Boadway & Katherine Cuff, 2021. "Generalization of the Deaton Theorem: Piecewise Linear Income Taxation and Participation Decisions," CESifo Working Paper Series 9265, CESifo.
- Robin Boadway & Katherine Cuff, 2023. "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 79-109, March.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Robin Boadway & Katherine Cuff, 2023. "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 79-109, March.
- Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453, September.
- Boadway, Robin & Cuff, Katherine, 2022. "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, vol. 214(C).
- Lu, Chun-Hui & Ueng, K.L. Glen & Chang, Juin-Jen, 2022. "Consumption indivisibility and the optimal tax mix," Economic Modelling, Elsevier, vol. 112(C).
- Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
- Xavier Ruiz del Portal, 2020. "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 9-28, March.
- Robin Boadway & Katherine Cuff, 2021. "Generalization of the Deaton Theorem: Piecewise Linear Income Taxation and Participation Decisions," CESifo Working Paper Series 9265, CESifo.
- Jacobs, Bas & Boadway, Robin, 2014.
"Optimal linear commodity taxation under optimal non-linear income taxation,"
Journal of Public Economics, Elsevier, vol. 117(C), pages 201-210.
- Bas Jacobs & Robin Boadway, 2013. "Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation," CESifo Working Paper Series 4142, CESifo.
- Robin Boadway, 2011.
"Viewpoint: Innovations in the theory and practice of redistribution policy,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1138-1183, November.
- Robin Boadway, 2011. "Viewpoint: Innovations in the theory and practice of redistribution policy," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1138-1183, November.
- Fleurbaey, Marc, 2006.
"Is commodity taxation unfair?,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1765-1787, November.
- Marc Fleurbaey, 2005. "Is Commodity Taxation Unfair?," IDEP Working Papers 0502, Institut d'economie publique (IDEP), Marseille, France, revised Jan 2005.
- Marc Fleurbaey, 2006. "Is commodity taxation unfair?," Post-Print hal-00246650, HAL.
- Robin Boadway, 2012. "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 15-39, March.
- Bas Jacobs, 2018. "The marginal cost of public funds is one at the optimal tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 883-912, August.
- Kaplow, Louis, 2006.
"On the undesirability of commodity taxation even when income taxation is not optimal,"
Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1235-1250, August.
- Louis Kaplow, 2004. "On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal," NBER Working Papers 10407, National Bureau of Economic Research, Inc.
- John T. Revesz, 2014. "A Numerical Model of Optimal Differentiated Indirect Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 211(4), pages 9-66, December.
- C. Benassi & E. Randon, 2015. "Optimal Commodity Taxation and Income Distribution," Working Papers wp1001, Dipartimento Scienze Economiche, Universita' di Bologna.
- Robin Boadway, 2017. "Second-Best Theory: Ageing well at Sixty," Pacific Economic Review, Wiley Blackwell, vol. 22(2), pages 249-270, May.
- Odd E. Nygard & John T. Revesz, 2016. "A literature review on optimal indirect taxation and the uniformity debate," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 107-140, September.
- Stiglitz, Joseph E., 2018.
"Pareto efficient taxation and expenditures: Pre- and re-distribution,"
Journal of Public Economics, Elsevier, vol. 162(C), pages 101-119.
- Joseph E. Stiglitz, 2017. "Pareto Efficient Taxation and Expenditures: Pre- and Re-distribution," NBER Working Papers 23892, National Bureau of Economic Research, Inc.
- Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
- Julien Daubanes & Pierre Lasserre, 2011.
"Optimum Commodity Taxation with a Non-Renewable Resource,"
CIRANO Working Papers
2011s-05, CIRANO.
- Julien DAUBANES & Pierre LASSERRE, 2015. "Optimum Commodity Taxation with a Non-Renewable Resource," Cahiers de recherche 03-2015, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
- Julien Daubanes & Pierre Lasserre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," CER-ETH Economics working paper series 11/151, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
- Julien Daubanes & Pierre Lasserre, 2012. "Optimum Commodity Taxation with a Non-Renewable Resource," CIRANO Working Papers 2012s-04, CIRANO.
- DAUBANES, Julien & LASSERRE, Pierre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," Cahiers de recherche 03-2011, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
- Julien Daubanes & Pierre Lasserre, 2015. "Optimum Commodity Taxation with a Non-Renewable Resource," CESifo Working Paper Series 5270, CESifo.
More about this item
Keywords
optimal income tax; Atkinson-Stiglitz Theorem; indirect taxes;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cor:louvco:2011066. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alain GILLIS (email available below). General contact details of provider: https://edirc.repec.org/data/coreebe.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.