Optimal taxation with household production

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Standard

Optimal taxation with household production. / Kleven, Henrik Jacobsen; Richter, Wolfram F.; Sørensen, Peter Birch.

I: Oxford Economic Papers, Bind 52, Nr. 3, 2000, s. 584-594.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Harvard

Kleven, HJ, Richter, WF & Sørensen, PB 2000, 'Optimal taxation with household production', Oxford Economic Papers, bind 52, nr. 3, s. 584-594. https://doi.org/10.1093/oep/52.3.584

APA

Kleven, H. J., Richter, W. F., & Sørensen, P. B. (2000). Optimal taxation with household production. Oxford Economic Papers, 52(3), 584-594. https://doi.org/10.1093/oep/52.3.584

Vancouver

Kleven HJ, Richter WF, Sørensen PB. Optimal taxation with household production. Oxford Economic Papers. 2000;52(3):584-594. https://doi.org/10.1093/oep/52.3.584

Author

Kleven, Henrik Jacobsen ; Richter, Wolfram F. ; Sørensen, Peter Birch. / Optimal taxation with household production. I: Oxford Economic Papers. 2000 ; Bind 52, Nr. 3. s. 584-594.

Bibtex

@article{47249cd074c611dbbee902004c4f4f50,
title = "Optimal taxation with household production",
abstract = "This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate on consumer services even if such services are complements to leisure. Second, we find that when services and other goods are equally substitutable for leisure, so that uniform commodity taxation would be optimal in the absence of home production, the optimal tax structure will certainly involve a relatively low tax rate on consumer services",
author = "Kleven, {Henrik Jacobsen} and Richter, {Wolfram F.} and S{\o}rensen, {Peter Birch}",
note = "JEL Classification: D13, H21",
year = "2000",
doi = "10.1093/oep/52.3.584",
language = "English",
volume = "52",
pages = "584--594",
journal = "Oxford Economic Papers",
issn = "0030-7653",
publisher = "Oxford University Press",
number = "3",

}

RIS

TY - JOUR

T1 - Optimal taxation with household production

AU - Kleven, Henrik Jacobsen

AU - Richter, Wolfram F.

AU - Sørensen, Peter Birch

N1 - JEL Classification: D13, H21

PY - 2000

Y1 - 2000

N2 - This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate on consumer services even if such services are complements to leisure. Second, we find that when services and other goods are equally substitutable for leisure, so that uniform commodity taxation would be optimal in the absence of home production, the optimal tax structure will certainly involve a relatively low tax rate on consumer services

AB - This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate on consumer services even if such services are complements to leisure. Second, we find that when services and other goods are equally substitutable for leisure, so that uniform commodity taxation would be optimal in the absence of home production, the optimal tax structure will certainly involve a relatively low tax rate on consumer services

U2 - 10.1093/oep/52.3.584

DO - 10.1093/oep/52.3.584

M3 - Journal article

VL - 52

SP - 584

EP - 594

JO - Oxford Economic Papers

JF - Oxford Economic Papers

SN - 0030-7653

IS - 3

ER -

ID: 149179