Commodity taxes and taste heterogeneity - Archive ouverte HAL Accéder directement au contenu
Article Dans Une Revue European Economic Review Année : 2018

Commodity taxes and taste heterogeneity

Résumé

We study optimal linear commodity taxes in the presence of non-linear income taxes when agents differ in skills and tastes for consumption. We show that optimal commodity taxes are partly determined by a many-person Ramsey rule when there is taste heterogeneity within income classes. The usual role of commodity taxes in relaxing incentive constraints explains the remaining part of these taxes when there is taste heterogeneity between income classes. We quantify these two parts using French consumption microdata and find that commodities taxes are only shaped by many-person Ramsey considerations.
Fichier principal
Vignette du fichier
henriet_1-s2.0-S0014292117302052-main.pdf (1.36 Mo) Télécharger le fichier
Origine : Fichiers produits par l'(les) auteur(s)
Loading...

Dates et versions

halshs-01626787 , version 1 (31-10-2017)

Identifiants

Citer

Stéphane Gauthier, Fanny Henriet. Commodity taxes and taste heterogeneity. European Economic Review, 2018, 101, pp.284-296. ⟨10.1016/j.euroecorev.2017.10.017⟩. ⟨halshs-01626787⟩
326 Consultations
169 Téléchargements

Altmetric

Partager

Gmail Facebook X LinkedIn More