Commodity taxes and taste heterogeneity

被引：2
|
作者：
Gauthier, Stephane [1 ,2 ]
Henriet, Fanny [3 ,4 ]
机构：
[1] Paris Sch Econ, Paris, France
[2] Univ Paris 01, Paris, France
[3] Paris Sch Econ, CNRS, Paris, France
[4] ENS, Paris, France
来源：
EUROPEAN ECONOMIC REVIEW | 2018年 / 101卷
关键词：
Taste heterogeneity; Commodity taxes; Income taxation; Social valuations; CAPITAL INCOME TAXATION; PREFERENCES; DESIGN;
D O I：
10.1016/j.euroecorev.2017.10.017
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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. (C) 2017 Elsevier B.V. All rights reserved.
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页码：284 / 296
页数：13
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