Indirect Taxation is Superfluous under Separability and Taste Homogeneity : A Simple Proof
Indirect 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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- 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.
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- 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. Full references (including those not matched with items on IDEAS)
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