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Preference for Income Taxation with Several Heterogeneous Consumers

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  • Torregrosa, Ramon. J.

Abstract

The dominance of income over commodity taxation for the single consumer case, implies that if the consumer is asked about what tax she would pay to bear a given tax burden, she would choose income taxation. This paper provides a version of this preference for income taxation for the case of several heterogeneous consumers by means of a game where the government allows each consumer to choose between the two tax regimes.

Suggested Citation

  • Torregrosa, Ramon. J., 2008. "Preference for Income Taxation with Several Heterogeneous Consumers," MPRA Paper 14291, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:14291
    as

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    File URL: https://mpra.ub.uni-muenchen.de/14291/1/MPRA_paper_14291.pdf
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    References listed on IDEAS

    as
    1. Bonnisseau, Jean-Marc & Cornet, Bernard, 1988. "Valuation equilibrium and pareto optimum in non-convex economies," Journal of Mathematical Economics, Elsevier, vol. 17(2-3), pages 293-308, April.
    2. M. F. W. Joseph, 1939. "The Excess Burden of Indirect Taxation," Review of Economic Studies, Oxford University Press, vol. 6(3), pages 226-231.
    3. M. Ali Khan & Rajiv Vohra, 1987. "An Extension of the Second Welfare Theorem to Economies with Nonconvexities and Public Goods," The Quarterly Journal of Economics, Oxford University Press, vol. 102(2), pages 223-241.
    4. Guesnerie, Roger, 1975. "Pareto Optimality in Non-Convex Economies," Econometrica, Econometric Society, vol. 43(1), pages 1-29, January.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Income (direct) taxation; commodity (indirect) taxation;

    JEL classification:

    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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