Household bargaining, spouses' consumption patterns and the design of commodity taxes / Helmuth Cremer (Toulouse School of Economics, University of Toulouse Capitole and IZA), Jean-Marie Lozachmeur (Toulouse School of Economics, CNRS, University of Toulouse Capitole), Kerstin Roeder (University of Augsburg) ; IZA, Institute of Labor Economics. Bonn, Germany : IZA Institute of Labor Economics, February 2017