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« Notre-Taxe de Paris », dépenses fiscales avec deux biens publics

Author

Listed:
  • Valeria Rueda
  • Guillaume Wilemme

Abstract

This article presents a new efficiency-equity trade-off when setting up tax rebates in the presence of multiple goods. Although tax rebates can efficiently raise more public funds, they can also alter the mix of public goods. We find the condition for a Pareto-improving rebate, under which the trade-off vanishes. Finally, we establish the optimal tax rebate.

Suggested Citation

  • Valeria Rueda & Guillaume Wilemme, 2023. "« Notre-Taxe de Paris », dépenses fiscales avec deux biens publics," Revue économique, Presses de Sciences-Po, vol. 74(6), pages 1053-1065.
    • Handle: RePEc:cai:recosp:reco_746_1053
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