research
Preference for Income Taxation with Several Heterogeneous Consumers
- Publication date
- Publisher
Abstract
The dominance of income over commodity taxation for the single consumer case, implies that if the consumer is asked about what tax she would pay to bear a given tax burden, she would choose income taxation. This paper provides a version of this preference for income taxation for the case of several heterogeneous consumers by means of a game where the government allows each consumer to choose between the two tax regimes.Income (direct) taxation, commodity (indirect) taxation