Optimum taxation and the allocation of time

• 成果类型: Article
• 署名作者: Kleven, HJ
• 署名单位: University of Copenhagen
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(02)00192-5
• 发表日期: 2004
• 页码: 545-557
• 关键词: Commodity taxation; household production; time allocation

摘要

A theory of optimal taxation is presented, building upon Becker's (1965) theory of the allocation of time. Optimal commodity taxation is governed by factor shares in household activities. Any market good which requires little household time, or even saves time, should carry a relatively low tax rate. This policy rule does not require the estimation of price elasticities and is therefore more applicable than traditional Ramsey rule taxation. (C) 2003 Elsevier B.V. All rights reserved.