Optimal commodity taxation and consumer welfare: an empirical application to the UAE Online publication date: Fri, 09-Oct-2015
by Azzeddine Azzam; Belaid Rettab
International Journal of Economic Policy in Emerging Economies (IJEPEE), Vol. 8, No. 3, 2015
Abstract: We compute the optimal commodity tax rates and compare their associated welfare impact with the welfare impact of a uniform tax rate on UAE households with and without exempting food. Household data is used within a linear expenditure system that considers joint allocation of leisure and seven broad commodity groups. We find that households are worse off with a uniform tax when food is not taxed.
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