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Publicly provided private goods and optimal taxation when consumers have positional preferences
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
Göteborgs universitet.
2014 (English)Report (Other academic)
Abstract [en]

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.

Place, publisher, year, edition, pages
Umeå: Umeå universitet , 2014. , 37 p.
Series
Umeå economic studies, ISSN 0348-1018 ; 886
Keyword [en]
public provision of private goods, income taxation, commodity taxation, relative consumption, asymmetric information, status, positional goods
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:umu:diva-92089OAI: oai:DiVA.org:umu-92089DiVA: diva2:739537
Available from: 2014-08-21 Created: 2014-08-21 Last updated: 2014-11-19Bibliographically approved

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fulltext(567 kB)86 downloads
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Type fulltextMimetype application/pdf

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http://www.usbe.umu.se/enheter/econ/ues/ues886/

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf