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Taxing Sin Goods and Subsidizing Health Care Artículos académico

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Resumen

  • We study the taxation of sin goods in a two-period, three-good model. Individuals can buy health care to compensate for the damages caused by their earlier sin-good consumption. Individuals are myopic and underestimate the effect of the sinful consumption on health; in their second period, they may acknowledge their mistake or persist in their error. We characterize and compare the first-best and the (linear) second-best taxes in these different settings. In particular, we examine how the results are affected by the way sin-good consumption and health care interact in health production technology.

Área temática

  • Paz, justicia e instituciones sólidas
  • Salud y bienestar

autores

  • http://research-hub.urosario.edu.co/ontology/vlocal#ExcludedPerson
    dario maldonado
  • http://research-hub.urosario.edu.co/ontology/vlocal#ExcludedPerson
    Helmuth Cremer
  • http://research-hub.urosario.edu.co/ontology/vlocal#ExcludedPerson
    Philippe De Donder
  • http://research-hub.urosario.edu.co/ontology/vlocal#ExcludedPerson
    Pierre Pestieau

Publicado en

  • Scandinavian Journal of Economics Revistas

fecha de publicación

  • marzo 2012

Identidad

Identificador de objeto digital (DOI)

  • https://doi.org/10.1111/j.1467-9442.2011.01666.x

Información adicional de documento

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