A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation
AbstractThe paper provides an extension and a new proof of Deaton's theorem on the undesirability of nonuniform excise taxation when income taxes are affine and preferences over consumption goods are separable from labour-leisure choices, homothetic, and identical across agents.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Max Planck Institute for Research on Collective Goods in its series Working Paper Series of the Max Planck Institute for Research on Collective Goods with number 2008_45.
Date of creation: Dec 2008
Date of revision:
Optimal Excise Taxes; Atkinson-Stiglitz Theorem; Deaton's Theorem;
Other versions of this item:
- Hellwig, Martin F., 2009. "A note on Deaton's theorem on the undesirability of nonuniform excise taxation," Economics Letters, Elsevier, vol. 105(2), pages 186-188, November.
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Laroque, Guy R., 2005.
"Indirect taxation is superfluous under separability and taste homogeneity: a simple proof,"
Elsevier, vol. 87(1), pages 141-144, April.
- Guy Laroque, 2004. "Indirect Taxation is Superfluous under Separability and Taste Homogeneity : A Simple Proof," Working Papers 2004-23, Centre de Recherche en Economie et Statistique.
- Hammond, Peter J, 1979. "Straightforward Individual Incentive Compatibility in Large Economies," Review of Economic Studies, Wiley Blackwell, vol. 46(2), pages 263-82, April.
- Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
- Louis Kaplow, 2004.
"On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal,"
NBER Working Papers
10407, National Bureau of Economic Research, Inc.
- Kaplow, Louis, 2006. "On the undesirability of commodity taxation even when income taxation is not optimal," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1235-1250, August.
- Iván Werning, 2007. "Optimal Fiscal Policy with Redistribution," The Quarterly Journal of Economics, MIT Press, vol. 122(3), pages 925-967, 08.
- Hellwig, Martin F., 2010.
"A generalization of the Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation,"
Elsevier, vol. 108(2), pages 156-158, August.
- Martin Hellwig, 2008. "A Generalization of the Atkinson-Stiglitz (1976) Theorem on the Undesirability of Nonuniform Excise Taxation," Working Paper Series of the Max Planck Institute for Research on Collective Goods 2008_47, Max Planck Institute for Research on Collective Goods.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marc Martin).
If references are entirely missing, you can add them using this form.