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Publicly Provided Private Goods and Optimal Taxation when Consumers Have Positional Preferences
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Aronsson, Thomas (författare)
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- Johansson-Stenman, Olof, 1966 (författare)
- Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik, Enheten för miljöekonomi,Department of Economics, Environmental Economics Unit
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(creator_code:org_t)
- Göteborg : University of Gothenburg, 2013
- Engelska.
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Serie: Working Papers in Economics (online), 1403-2465 ; 558
- Relaterad länk:
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https://gup.ub.gu.se...
Abstract
Ämnesord
Stäng
- This paper analyzes optimal differential commodity taxation, together with optimal nonlinear income taxation, in order to deal with positional preferences. It also derives the optimal public provision of private goods both when differential commodity taxation is feasible and when it is not. It is shown that publicly provided non-positional private goods which are (possibly imperfect) substitutes for positional private goods should be used as a corrective instrument even if the tax system is optimal, i.e. even when differential commodity taxation is feasible. An exception is the special case where all consumers contribute equally much to the positional externality, in which the commodity tax constitutes a perfect instrument for internalizing the positional externality.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Nyckelord
- public provision of private goods
- income taxation
- commodity taxation
- relative consumption
- asymmetric information
- status
- positional goods
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