On the taxation of durable goods and housing:
This paper proposes a theory of commodity taxation in the presence of durable goods. Optimal commodity taxes depend on preference nonseparabilities between durable and nondurable consumption. In particular, the seminal Atkinson-Stigliz result fails and differential commodity taxes are optimal even w...
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| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
München
CESifo
2015
|
| Schriftenreihe: | CESifo working paper
5194 : Category 1, Public finance |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | This paper proposes a theory of commodity taxation in the presence of durable goods. Optimal commodity taxes depend on preference nonseparabilities between durable and nondurable consumption. In particular, the seminal Atkinson-Stigliz result fails and differential commodity taxes are optimal even when the utility function is separable between labor and consumption. An application to housing decisions implies that housing should face higher tax rates than nondurable consumption. Moreover, the theory justifies housing provisions in the income tax code. |
| Beschreibung: | 1 Online-Ressource |
| Format: | . - Acrobat Reader |
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| 520 | 8 | |a This paper proposes a theory of commodity taxation in the presence of durable goods. Optimal commodity taxes depend on preference nonseparabilities between durable and nondurable consumption. In particular, the seminal Atkinson-Stigliz result fails and differential commodity taxes are optimal even when the utility function is separable between labor and consumption. An application to housing decisions implies that housing should face higher tax rates than nondurable consumption. Moreover, the theory justifies housing provisions in the income tax code. | |
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Datensatz im Suchindex
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| spelling | Köhne, Sebastian 1980- Verfasser (DE-588)141823755 aut On the taxation of durable goods and housing Sebastian Koehne München CESifo 2015 1 Online-Ressource txt rdacontent c rdamedia cr rdacarrier CESifo working paper 5194 : Category 1, Public finance This paper proposes a theory of commodity taxation in the presence of durable goods. Optimal commodity taxes depend on preference nonseparabilities between durable and nondurable consumption. In particular, the seminal Atkinson-Stigliz result fails and differential commodity taxes are optimal even when the utility function is separable between labor and consumption. An application to housing decisions implies that housing should face higher tax rates than nondurable consumption. Moreover, the theory justifies housing provisions in the income tax code. . - Acrobat Reader CESifo working paper 5194 : Category 1, Public finance (DE-604)BV014083264 5194 https://www.cesifo.org/DocDL/cesifo1_wp5194.pdf Verlag kostenfrei Volltext |
| spellingShingle | Köhne, Sebastian 1980- On the taxation of durable goods and housing CESifo working paper |
| title | On the taxation of durable goods and housing |
| title_auth | On the taxation of durable goods and housing |
| title_exact_search | On the taxation of durable goods and housing |
| title_full | On the taxation of durable goods and housing Sebastian Koehne |
| title_fullStr | On the taxation of durable goods and housing Sebastian Koehne |
| title_full_unstemmed | On the taxation of durable goods and housing Sebastian Koehne |
| title_short | On the taxation of durable goods and housing |
| title_sort | on the taxation of durable goods and housing |
| url | https://www.cesifo.org/DocDL/cesifo1_wp5194.pdf |
| volume_link | (DE-604)BV014083264 |
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