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Optimal Commodity Taxation and Redistribution within Households

  • Bargain, Olivier

    ()

    (University of Aix-Marseille II)

  • Donni, Olivier

    ()

    (University of Cergy-Pontoise)

Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific individuals within the household. The main message is that distortionary indirect taxation can circumvent the agency problem of the household. Essentially, taxation should discourage less the consumption of a certain group of goods: those for which the slope of the Engel curves is larger for the targeted person.

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Paper provided by Institute for the Study of Labor (IZA) in its series IZA Discussion Papers with number 5608.

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Length: 21 pages
Date of creation: Mar 2011
Date of revision:
Publication status: published in: Economica, 2014, 81 (321), 48-62
Handle: RePEc:iza:izadps:dp5608
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  1. Kleven, Henrik & Kreiner, Claus Thustrup & Saez, Emmanuel, 2006. "The Optimal Income Taxation of Couples," CEPR Discussion Papers 5978, C.E.P.R. Discussion Papers.
  2. Alessandro Balestrino, 2004. "Revisiting the Equity-Efficiency Trade-off: Taxation with Non-Cooperative Families," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(4), pages 515-, December.
  3. Apps, P.F. & Rees, R., 1998. "On the Taxation of Trade Within and Between Households," Papers 337, Australian National University - Department of Economics.
  4. Olivier Donni, 2001. "Collective Household Labor Supply: Nonparticipation and Income Taxation," Cahiers de recherche CREFE / CREFE Working Papers 140, CREFE, Université du Québec à Montréal.
  5. Anyck Dauphin & Abdel-Rahmen El Lahga & Bernard Fortin & Guy Lacroix, 2008. "Are Children Decision-Makers Within the Household?," Cahiers de recherche 0829, CIRPEE.
  6. Brett, Craig, 1998. "Tax reform and collective family decision-making," Journal of Public Economics, Elsevier, vol. 70(3), pages 425-440, December.
  7. Apps, Patricia F. & Rees, Ray, 1988. "Taxation and the household," Journal of Public Economics, Elsevier, vol. 35(3), pages 355-369, April.
  8. Donni Olivier & Bargain Olivier, 2011. "Targeting and Child Poverty," THEMA Working Papers 2011-05, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  9. Diamond, P. A., 1975. "A many-person Ramsey tax rule," Journal of Public Economics, Elsevier, vol. 4(4), pages 335-342, November.
  10. Olivier Donni, 2006. "Collective consumption and welfare," Canadian Journal of Economics, Canadian Economics Association, vol. 39(1), pages 124-144, February.
  11. Sam Allgood, 2009. "The Collective Household, Household Production and Efficiency of Marginal Reforms," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(5), pages 749-771, October.
  12. Martin Browning & Pierre-Andre Chiappori, 2006. "Estimating Consumption Economies of Scale, Adult Equivalence Scales, and Household Bargaining Power," Economics Series Working Papers 289, University of Oxford, Department of Economics.
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