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.
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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.:
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- 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.
- Hellwig, Martin F., 2010. "A generalization of the Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation," Economics Letters, Elsevier, vol. 108(2), pages 156-158, August.
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