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Indirect Taxation and Redistribution: The Scope of the Atkinson-Stiglitz Theorem

  • Robin Boadway

    ()

    (Department of Economics, Queen's University)

  • Pierre Pestieau

    (Universit´e de Liege)

The Atkinson-Stiglitz Theorem states that if labor is weakly separable from goods in household utility functions, differential commodity taxation should not be not part of an optimal redistributive tax system. This Theorem, which is arguable the most policy-relevant result to come out of the optimal income tax literature, has come under considerable scrutiny in the literature. We consider how robust it is with respect to differences in needs or endowments of goods, more than one type of labor supply, differences in preference for leisure, and restrictions on policy instruments.

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File URL: http://qed.econ.queensu.ca/working_papers/papers/qed_wp_1005.pdf
File Function: First version 2002
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Paper provided by Queen's University, Department of Economics in its series Working Papers with number 1005.

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Length: 22 pages
Date of creation: Mar 2002
Date of revision:
Handle: RePEc:qed:wpaper:1005
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  1. Christiansen, Vidar, 1984. "Which commodity taxes should supplement the income tax?," Journal of Public Economics, Elsevier, vol. 24(2), pages 195-220, July.
  2. Marc Fleurbaey & François Maniquet, 2006. "Compensation and responsibility," Working Papers halshs-00121367, HAL.
  3. Cremer, Helmuth & Gahvari, Firouz, 1995. "Uncertainty and optimal taxation: In defense of commodity taxes," Journal of Public Economics, Elsevier, vol. 56(2), pages 291-310, February.
  4. CREMER, Helmuth & PESTIEAU , Pierre & ROCHET, Jean-Charles, . "Direct versus indirect taxation: the design of the tax structure revisited," CORE Discussion Papers RP 1528, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  5. Browning, Martin & Meghir, Costas, 1991. "The Effects of Male and Female Labor Supply on Commodity Demands," Econometrica, Econometric Society, vol. 59(4), pages 925-51, July.
  6. Katherine Cuff, 2000. "Optimality of workfare with heterogeneous preferences," Canadian Journal of Economics, Canadian Economics Association, vol. 33(1), pages 149-174, February.
  7. Deaton, Angus, 1979. "Optimally uniform commodity taxes," Economics Letters, Elsevier, vol. 2(4), pages 357-361.
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