Optimal Commodity Taxation and Income Distribution

Research, Book, Preprint English OPEN
Benassi, Corrado; Randon, Emanuela;
(2015)

We consider the interplay between income distribution and optimal commodity taxation, linking equity issues to optimal taxes through the effect of income distribution on market demand and its price elasticity. We find conditions to conciliate the equity and efficiency t... View more
  • References (62)
    62 references, page 1 of 7

    [1] Atkinson, A.B. (1970). On the measurement of inequality, Journal of Economic Theory, 2 (3), 244-263.

    [2] Atkinson, A.B. and A. Sandmo (1980). Welfare implications of the taxation of savings, Economic Journal 90, 529-549.

    [3] Atkinson, A.B., and N. Stern (1974). Pigou, taxation and pubic goods, Review of Economic Studies 41, 119-28

    [4] Atkinson, A.B., and J.E. Stiglitz (1972). The Structure of Indirect Taxation and Economic Efficiency, Journal of Public Economics 1, 97-119.

    [5] Atkinson, A.B., and J.E. Stiglitz (1976) .The design of tax structure: direct vs. indirect taxation, Journal of Public Economics 6, 55-75

    [6] Atkinson, A.B., and J.E. Stiglitz (1980). Lectures on Public Economics. McGraw-Hill: New York.

    [7] Auerbach, A.J. (1985). The Theory of Excess Burden and Optimal Taxation, in Handbook of Public Economics 1, Auerbach and Feldstein, eds. North Holland: Amsterdam.

    [8] Auerbach, A.J., and J.R. Hines (2002). Taxation and Economic Efficiency, in Handbook of Public Economics 3, Auerbach and Feldstein, eds. North Holland: Amsterdam.

    [9] Barbone, L., Bonch-Osmolovskiy, M. and G. Poniatowski (2014), 2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States, CASE Network Reports No. 120.

    [10] Benassi, C. and A. Chirco (2006), Income share elasticity and stochastic dominance, Social Choice and Welfare, 26, 511 - 526.

  • Metrics