Commodity Taxes under Partial Separability Cannot Be Undistorted

Nishimura, Yukihiro

Discussion Papers In Economics And Business, 2025, 25-09, 1-13

アクセス数:19件（2025-10-10 12:33 集計）

固定URL: https://hdl.handle.net/11094/102581

論文情報

ファイル出力 EndNote Basic出力 Mendeley出力

タイトル
Commodity Taxes under Partial Separability Cannot Be Undistorted
著者
NRID
1000090345471 1000090345471
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Scopus Author ID
7403347968 7403347968
著者名
Nishimura, Yukihiro
キーワード等
Uniform commodity taxes
Tax reform
Income tax
JEL分類コード (JEL)
H21
H24
抄録
The nature of optimal commodity taxes and tax reform are not well understood in the literature under the separability of subset of consumption goods. We show in this paper that, contrary to the claims of previous researches, under the combination of non-linear income tax and linear commodity taxes, a tax reform towards uniform taxes of the subset of commodities may not be welfare-improving.Furthermore, a distortion of production that alters the relative wages has additional benefit through mimickers’ consumption choices. We also newly characterize the optimal commodity taxes in this setting to show that, to quench possible heterogeneous impacts to the cross-substitution effects on the other commodities, optimally uniform tax towards the separated goods requires uniform income effects across income classes, so that the constraint on the Engel curves in the corresponding optimally linear income and commodity taxes cannot be fully omitted.
出版者
Graduate School of Economics, The University of Osaka
収録物名
Discussion Papers In Economics And Business
巻(号)
25-09
ページ
1-13
刊行年月
2025-08
言語
英語
ハンドルURL
https://hdl.handle.net/11094/102581
関連情報 (references)
URI
https://www2.econ.osaka-u.ac.jp/econ_society/dp/2509.pdf
アクセス権
metadata only access
カテゴリ
ディスカッション／ワーキング・ペーパー DP/WP
Discussion Papers In Economics And Business