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| Author: | Fleurbaey, M. |
| Title: | Is commodity taxation unfair? |
| Journal: | Journal of Public Economics
2006 : NOV, VOL. 90:10-11, p. 1765-1787 |
| Index terms: | income tax social choice taxation |
| Language: | eng |
| Abstract: | This article explores how to combine commodity taxes and non-linear income tax, in a model where agents have unequal skills and heterogeneous preferences about consumption goods. It then proposes that the optimal tax should have no commodity tax for some range of consumption and income redistribution would feature high subsidies to the working poor. It also claims that even when the income tax fails to be optimal, commodity taxes may not improve social welfare. |
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