An alternative way to model merit good arguments

• 成果类型: Article
• 署名作者: Schroyen, F
• 署名单位: Norwegian School of Economics (NHH)
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2004.05.006
• 发表日期: 2005
• 页码: 957-966
• 关键词: merits goods; Commodity taxation

摘要

Besley [J. Public Econ. 35 (1988) 371] uses a scaling approach to model merit good arguments in commodity tax policy. In this paper, I question this approach on the grounds that it produces 'wrong' recommendations-taxation (subsidisation) of merit (demerit) goods-whenever the demand for the (de)merit good is inelastic. I propose an alternative approach that does not suffer from this deficiency and that allows for a straightforward interpretation. (c) 2004 Elsevier B.V. All rights reserved.