A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation

The 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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Year of publication:	2008-12
Authors:	Hellwig, Martin
Institutions:	Max-Planck-Institut zur Erforschung von Gemeinschaftsgütern, Max-Planck-Gesellschaft
Subject:	Optimal Excise Taxes \| Atkinson-Stiglitz Theorem \| Deaton's Theorem

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Extent:	application/pdf
Series:	Working Paper Series of the Max Planck Institute for Research on Collective Goods.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 2008_45
Classification:	H21 - Efficiency; Optimal Taxation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005772783