Taxing Sin Goods and Subsidizing Health Care

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...

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Autores:
Tipo de recurso:
Fecha de publicación:
2012
Institución:
Universidad del Rosario
Repositorio:
Repositorio EdocUR - U. Rosario
Idioma:
eng
OAI Identifier:
oai:repository.urosario.edu.co:10336/23266
Acceso en línea:
https://doi.org/10.1111/j.1467-9442.2011.01666.x
https://repository.urosario.edu.co/handle/10336/23266
Palabra clave:
Behavioral response
Consumption behavior
Health care
Model test
Paternal effect
Subsidy system
Tax system
Behavioral economics
Dual self versus single self
Paternalism
Rights
License
Abierto (Texto Completo)
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spelling f1491631-5f2e-4c0d-b9cf-430591d7c0a4-1d2dd0889-d1b0-45c9-acd3-66b9f017c757-15fa28949-e511-4bbe-a8ef-03c183633fc8-18882ac23-c9b2-4636-9b79-68e5d28c4039-12020-05-26T00:00:44Z2020-05-26T00:00:44Z2012We 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. © 2011 The editors of The Scandinavian Journal of Economics.application/pdfhttps://doi.org/10.1111/j.1467-9442.2011.01666.x1467944203470520https://repository.urosario.edu.co/handle/10336/23266eng123No. 1101Scandinavian Journal of EconomicsVol. 114Scandinavian Journal of Economics, ISSN:14679442, 03470520, Vol.114, No.1 (2012); pp. 101-123https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857633983&doi=10.1111%2fj.1467-9442.2011.01666.x&partnerID=40&md5=17d2120e62b9d07c681b64cf59db8166Abierto (Texto Completo)http://purl.org/coar/access_right/c_abf2instname:Universidad del Rosarioreponame:Repositorio Institucional EdocURBehavioral responseConsumption behaviorHealth careModel testPaternal effectSubsidy systemTax systemBehavioral economicsDual self versus single selfPaternalismTaxing Sin Goods and Subsidizing Health CarearticleArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501Cremer, HelmuthDe Donder, PhilippeMaldonado, DaríoPestieau, Pierre10336/23266oai:repository.urosario.edu.co:10336/232662022-05-02 07:37:20.909982https://repository.urosario.edu.coRepositorio institucional EdocURedocur@urosario.edu.co
dc.title.spa.fl_str_mv Taxing Sin Goods and Subsidizing Health Care
title Taxing Sin Goods and Subsidizing Health Care
spellingShingle Taxing Sin Goods and Subsidizing Health Care
Behavioral response
Consumption behavior
Health care
Model test
Paternal effect
Subsidy system
Tax system
Behavioral economics
Dual self versus single self
Paternalism
title_short Taxing Sin Goods and Subsidizing Health Care
title_full Taxing Sin Goods and Subsidizing Health Care
title_fullStr Taxing Sin Goods and Subsidizing Health Care
title_full_unstemmed Taxing Sin Goods and Subsidizing Health Care
title_sort Taxing Sin Goods and Subsidizing Health Care
dc.subject.keyword.spa.fl_str_mv Behavioral response
Consumption behavior
Health care
Model test
Paternal effect
Subsidy system
Tax system
Behavioral economics
Dual self versus single self
Paternalism
topic Behavioral response
Consumption behavior
Health care
Model test
Paternal effect
Subsidy system
Tax system
Behavioral economics
Dual self versus single self
Paternalism
description 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. © 2011 The editors of The Scandinavian Journal of Economics.
publishDate 2012
dc.date.created.spa.fl_str_mv 2012
dc.date.accessioned.none.fl_str_mv 2020-05-26T00:00:44Z
dc.date.available.none.fl_str_mv 2020-05-26T00:00:44Z
dc.type.eng.fl_str_mv article
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_6501
dc.type.spa.spa.fl_str_mv Artículo
dc.identifier.doi.none.fl_str_mv https://doi.org/10.1111/j.1467-9442.2011.01666.x
dc.identifier.issn.none.fl_str_mv 14679442
03470520
dc.identifier.uri.none.fl_str_mv https://repository.urosario.edu.co/handle/10336/23266
url https://doi.org/10.1111/j.1467-9442.2011.01666.x
https://repository.urosario.edu.co/handle/10336/23266
identifier_str_mv 14679442
03470520
dc.language.iso.spa.fl_str_mv eng
language eng
dc.relation.citationEndPage.none.fl_str_mv 123
dc.relation.citationIssue.none.fl_str_mv No. 1
dc.relation.citationStartPage.none.fl_str_mv 101
dc.relation.citationTitle.none.fl_str_mv Scandinavian Journal of Economics
dc.relation.citationVolume.none.fl_str_mv Vol. 114
dc.relation.ispartof.spa.fl_str_mv Scandinavian Journal of Economics, ISSN:14679442, 03470520, Vol.114, No.1 (2012); pp. 101-123
dc.relation.uri.spa.fl_str_mv https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857633983&doi=10.1111%2fj.1467-9442.2011.01666.x&partnerID=40&md5=17d2120e62b9d07c681b64cf59db8166
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.acceso.spa.fl_str_mv Abierto (Texto Completo)
rights_invalid_str_mv Abierto (Texto Completo)
http://purl.org/coar/access_right/c_abf2
dc.format.mimetype.none.fl_str_mv application/pdf
institution Universidad del Rosario
dc.source.instname.spa.fl_str_mv instname:Universidad del Rosario
dc.source.reponame.spa.fl_str_mv reponame:Repositorio Institucional EdocUR
repository.name.fl_str_mv Repositorio institucional EdocUR
repository.mail.fl_str_mv edocur@urosario.edu.co
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