Optimal taxation with home production

Research, Preprint OPEN
Conny Olovsson;
(2014)
  • Publisher: Sveriges Riksbank Stockholm
  • Subject: H21 | D13 | Household Production | J22 | Labor Supply | Optimal Taxation | Time Allocation | Optimal Taxation; Household Production; Time Allocation; Labor Supply
    • jel: jel:H21 | jel:D13 | jel:J22
      ddc: ddc:330
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

Optimal taxes for Europe and the U.S. are derived in a realistically calibrated model in which agents buy consumption goods and services and use home capital and labor to produce household services. The optimal tax rate on services is substantially lower than the tax ra... View more
  • References (2)

    [1] Atkinson, Anthony B. and Joseph E. Stiglitz (1972). “The Structure of Indirect Taxation and Economic Efficiency”. Journal of Public Economics 1, pp. 97-119.

    [2] Atkinson, Anthony B. and Joseph E. Stiglitz (1976). “The Design of Tax Structure: Direct Versus Indirect Taxation”. Journal of Public Economics 6, pp. 55-75.

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