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A platform for research: civil engineering, architecture and urbanism
Household composition and optimal commodity taxes
Abstract This paper investigates conditions under which demographic variables will have no impact on commodity taxes. We allow nonlinear and nonseparable preferences, a general demographic demand procedure, and a demogrant scheme linked to the number of children. Formulae for demographic revision of tax estimates are presented in a form that can be easily applied, and the only marginal data requirement is the number of children in the household. The paper extends an earlier exercise (Ray 1988) in avoiding the need for equivalence scales, and in using a demogrant scheme that is consistent with current practice in several European countries. The study confirms the robustness of the earlier discussion to the demogrant scheme adopted.
Household composition and optimal commodity taxes
Abstract This paper investigates conditions under which demographic variables will have no impact on commodity taxes. We allow nonlinear and nonseparable preferences, a general demographic demand procedure, and a demogrant scheme linked to the number of children. Formulae for demographic revision of tax estimates are presented in a form that can be easily applied, and the only marginal data requirement is the number of children in the household. The paper extends an earlier exercise (Ray 1988) in avoiding the need for equivalence scales, and in using a demogrant scheme that is consistent with current practice in several European countries. The study confirms the robustness of the earlier discussion to the demogrant scheme adopted.
Household composition and optimal commodity taxes
Ray, Ranjan (author)
1989
Article (Journal)
English
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