| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24233 |
| 来源ID | Working Paper 24233 |
| Ramsey Strikes Back: Optimal Commodity Taxes and Redistribution in the Presence of Salience Effects | |
| Hunt Allcott; Benjamin Lockwood; Dmitry Taubinsky | |
| 发表日期 | 2018-01-22 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | An influential result in modern optimal tax theory, the Atkinson and Stiglitz (1976) theorem, holds that for a broad class of utility functions, all redistribution should be carried out through labor income taxation, rather than differential taxes on commodities or capital. An important requirement for that result is that commodity taxes are known and fully salient when consumers make income-determining choices. This paper allows for the possibility consumers may be inattentive to (or unaware of) some commodity taxes when making choices about income. We show that commodity taxes are useful for redistribution in this setting. In fact, the optimal commodity taxes essentially follow the classic “many person Ramsey rule” (Diamond 1975), scaled by the degree of inattention. As a result, to the extent that commodity taxes are not (fully) salient, goods should be taxed when they are less elastically consumed, and when they are consumed primarily by richer consumers. We extend this result to the setting of corrective taxes, and show how nonsalient corrective taxes should be adjusted for distributional reasons. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w24233 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/581906 |
| 推荐引用方式 GB/T 7714 | Hunt Allcott,Benjamin Lockwood,Dmitry Taubinsky. Ramsey Strikes Back: Optimal Commodity Taxes and Redistribution in the Presence of Salience Effects. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w24233.pdf（291KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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