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http://ssrn.com/abstract=56283
 
 

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On the Taxation of Trade Within and Between Households


Patricia F. Apps


University of Sydney - Faculty of Law; Institute for the Study of Labor (IZA)

Ray Rees


Ludwig-Maximilians-Universität München - Faculty of Economics; CESifo (Center for Economic Studies and Ifo Institute)

October 1997

CES Working Paper at Univ. of Munich No. 146

Abstract:     
Tax reform proposals affect individual welfares in ways which strongly depend on the nature of specialization in household production and the pattern of trade within households. Variation in the degree of specialization in domestic production across households strongly influences the impacts on individual tax burdens of a given tax reform. The standard models of the economics literature cannot be used to analyze these issues because they ignore the two-person nature of households and the existence of household production and trade. This paper proposes a simple and tractable model to remedy this and uses it to analyze the impacts of the types of tax reform that have been the subject of recent policy debate.

JEL Classification: H21, H31, J22

working papers series


Not Available For Download

Date posted: February 24, 1998  

Suggested Citation

Apps, Patricia F. and Rees, Ray, On the Taxation of Trade Within and Between Households (October 1997). CES Working Paper at Univ. of Munich No. 146. Available at SSRN: http://ssrn.com/abstract=56283

Contact Information

Patricia F. Apps (Contact Author)
University of Sydney - Faculty of Law ( email )
Faculty of Law, New Law Building F10
The University of Sydney
Sydney, NSW 2006
Australia
+61 2 9351 0241 (Phone)
+61 2 9351 0200 (Fax)
Institute for the Study of Labor (IZA)
P.O. Box 7240
Bonn, D-53072
Germany
Ray Rees
Ludwig-Maximilians-Universität München - Faculty of Economics ( email )
Munich, D-80539
Germany
CESifo (Center for Economic Studies and Ifo Institute)
Poschinger Str. 5
Munich, DE-81679
Germany
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