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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NBER Working Papers
10407, National Bureau of Economic Research, Inc.
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