Robin Boadway, Katherine Cuff

A Tax Reform Approach to Commodity Taxation with Families

Rubrik: Articles
FinanzArchiv (FA)

Jahrgang 80 () / Heft 1, S. 3-38 (36)
Publiziert 18.01.2024

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We show that the optimality of uniform commodity taxation applies in a family setting when individuals live in two-adult families and take some decisions collectively. Allowing for household decisions to include intra-family redistribution, family production and public goods, uniform commodity taxation Pareto dominates differential commodity tax-ation when preferences are weakly separable and quasi-homothetic in goods and individual income taxation is linear progressive (Deaton, 1979; Hellwig, 2009), unless family welfare exhibits transferable utility (Chiappori and Gugl, 2020). We extend these results to general weakly separable preferences (Laroque, 2005; Kaplow, 2006), family income taxation and different timing of household decisions.

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