IDEAS home Printed from https://ideas.repec.org/a/cje/issued/v26y1993i2p469-80.html
   My bibliography  Save this article

On Directions of Commodity Tax Reform in the Presence of a Given Non-linear Income Tax Schedule

Author

Listed:
  • C. C. Yang
  • Hans Haller

Abstract

This paper analyzes directions of commodity tax reform in the presence of a given, possibly nonlinear, income tax schedule. Two prominent policy prescriptions are reexamined. First, the welfare effect of a proportional reduction of all commodity price distortions turns out to be sensitive to nonlinearity. Secondly, the welfare implications of tax changes based on substitutability or complementarity between labor and commodities remain valid in the presence of nonlinearity. Within the scope of the model, the authors also discuss the question raised in the classic of W. J. Corlett and D. C. Hague (1953)--which commodity taxes should supplement the income tax?

Suggested Citation

  • C. C. Yang & Hans Haller, 1993. "On Directions of Commodity Tax Reform in the Presence of a Given Non-linear Income Tax Schedule," Canadian Journal of Economics, Canadian Economics Association, vol. 26(2), pages 469-480, May.
    • Handle: RePEc:cje:issued:v:26:y:1993:i:2:p:469-80
    as

    Download full text from publisher

    File URL: http://links.jstor.org/sici?sici=0008-4085%28199305%2926%3A2%3C469%3AODOCTR%3E2.0.CO%3B2-W
    Download Restriction: only available to JSTOR subscribers
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Kaplow, Louis, 2006. "On the undesirability of commodity taxation even when income taxation is not optimal," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1235-1250, August.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cje:issued:v:26:y:1993:i:2:p:469-80. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Werner Antweiler (email available below). General contact details of provider: https://edirc.repec.org/data/ceaaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.