Indirect Taxation is Superfluous under Separability and Taste Homogeneity : A Simple Proof
AbstractIndirect taxation is of no use when nonlinear income taxation is available in aneconomy where everyone has the same taste for goods: an elementary proof ofthis result, due to Atkinson and Stiglitz (1976), is provided.
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Bibliographic InfoPaper provided by Centre de Recherche en Economie et Statistique in its series Working Papers with number 2004-23.
Date of creation: 2004
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Other versions of this item:
- Laroque, Guy R., 2005. "Indirect taxation is superfluous under separability and taste homogeneity: a simple proof," Economics Letters, Elsevier, vol. 87(1), pages 141-144, April.
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