TY  - RPRT
        AU  - Bargain, Olivier B.
AU  - Donni, Olivier
        TI  - Optimal Commodity Taxation and Redistribution within Households
        PY  - 2011/Mar/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 5608
        UR  - https://www.iza.org/publications/dp5608
        AB  - Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific individuals within the household. The main message is that distortionary indirect taxation can circumvent the agency problem of the household. Essentially, taxation should discourage less the consumption of a certain group of goods: those for which the slope of the Engel curves is larger for the targeted person.
        KW  - targeting
KW  - intrahousehold distribution
KW  - optimal commodity taxation
        ER  -