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Uncertainty, Optimal Taxation and the Direct versus Indirect Tax Controversy

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Author Info
Cremer, Helmuth
Gahvari, Firouz

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Abstract

This paper examines how the presence of uncertainty affects the design of tax policy when both indirect taxes and a general income tax are available to the government. There are two categories of goods: the consumption levels in one group are committed to before the resolution of uncertainty and those of the other after. The paper proves that, contrary to A. B. Atkinson and J. E. Stiglitz's (1976) result, differential commodity taxation remains a useful instrument of optimal tax policy even if preferences are separable between labor and produced goods. Copyright 1995 by Royal Economic Society.

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Publisher Info
Article provided by Royal Economic Society in its journal The Economic Journal.

Volume (Year): 105 (1995)
Issue (Month): 432 (September)
Pages: 1165-79
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Handle: RePEc:ecj:econjl:v:105:y:1995:i:432:p:1165-79

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  1. Costa, Carlos Eugênio da, 2005. "Yet Another Reason to Tax Goods," Economics Working Papers (Ensaios Economicos da EPGE) 596, Graduate School of Economics, Getulio Vargas Foundation (Brazil). [Downloadable!]
    Other versions:
  2. Peter Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  3. F. Barigozzi, 2003. "Prices vs. Quantities in Health Insurance Reimbursement," Working Papers 499, Dipartimento Scienze Economiche, Universita' di Bologna. [Downloadable!]
  4. Thomas Aronsson & Sören Blomquist, 2003. "On Environmental Taxation under Uncertain Environmental Damage," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 24(2), pages 183-196, February. [Downloadable!] (restricted)
  5. Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 1999. "Capital Income Taxation when Inherited wealth is not Observable," IDEI Working Papers 109, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2001. [Downloadable!]
    Other versions:
  6. Blomquist, Sören & Micheletto, Luca, 2003. "Age Related Optimal Income Taxation," Working Paper Series 2003:7, Uppsala University, Department of Economics. [Downloadable!]
    Other versions:
  7. Costa, Carlos Eugênio da & Maestri, Lucas Jóver, 2004. "The risk-properties of human capital and the design of government policies," Economics Working Papers (Ensaios Economicos da EPGE) 554, Graduate School of Economics, Getulio Vargas Foundation (Brazil). [Downloadable!]
    Other versions:
  8. CREMER, Helmuth & PESTIEAU, Pierre & ROCHET, Jean-Charles, 1999. "Direct versus indirect taxation: the design of the tax structure revisited," CORE Discussion Papers 1999010, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
    Other versions:
  9. Bas Jacobs & Dirk Schindler & Hongyan Yang, 2009. "Optimal Taxation of Risky Human Capital," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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