Aronsson, Thomas; Johansson-Stenman, Olof - Institutionen för Nationalekonomi, Umeå Universitet - 2014
This paper analyzes optimal differential commodity taxation, together with optimal nonlinear income taxation, in order … commodity taxation is feasible and when it is not. It is shown that publicly provided non-positional private goods which are … is optimal, i.e. even when differential commodity taxation is feasible. An exception is the special case where all …