Search Results - subject:"Atkinson–Stiglitz theorem"

Indirect taxes for redistribution : should necessity goods be favored?

Boadway, Robin W.; Song, Zhen - In: Research in economics : an international review of economics 70 (2016) 1, pp. 64-88

Persistent link: https://www.econbiz.de/10011631096

On the Desirability of Taxing Capital Income to Boost Social Insurance

Schindler, Dirk; Jacobs, Bas - 2010

This paper analyzes optimal linear taxes on labor income and savings in a standard two-period life-cycle model with endogenous leisure demands in both periods and non-insurable income risks. Households are subject to skill shocks in both periods of the life-cycle. We allow for completely general...

Persistent link: https://www.econbiz.de/10010270186

On the desirability of taxing capital income to reduce moral hazard in social insurance

Jacobs, Bas; Schindler, Dirk - 2009

Persistent link: https://www.econbiz.de/10010266030

On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance

Jacobs, Bas; Schindler, Dirk - CESifo - 2009

Persistent link: https://www.econbiz.de/10008583702

A generalization of the Atkinson-Stiglitz (1976) Theorem on the undesirability of nonuniform excise taxation

Hellwig, Martin - 2008

The Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation when all agents have homogeneous, separable preferences is extended to allow for nonseparability with respect to endogenous variables that will be subject to distortions. The result is useful for analysing...

Persistent link: https://www.econbiz.de/10010266977

A note on Deaton's Theorem on the undesirability of nonuniform excise taxation

Hellwig, Martin - 2008

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.

Persistent link: https://www.econbiz.de/10010266989

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

Hellwig, Martin - Max-Planck-Institut zur Erforschung von … - 2008

-leisure choices, homothetic, and identical across agents. Key Words: Optimal Excise Taxes, Atkinson-Stiglitz Theorem, Deaton�s Theorem … recently developed to simplify the proof and extend the scope of the Atkinson-Stiglitz theorem itself. For Deaton�s theorem …) generalized the Atkinson-Stiglitz theorem. Theorem 1 Assume that u takes the separable form (4) where ' is ho- mothetic. Let (c1 …

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

A Generalization of the Atkinson-Stiglitz (1976) Theorem on the Undesirability of Nonuniform Excise Taxation

Hellwig, Martin - Max-Planck-Institut zur Erforschung von … - 2008

characteristic a�ects the cost of education rather than productivity. Key Words: Optimal Taxation, Atkinson-Stiglitz Theorem. JEL … producer prices as in the second welfare theorem. Remark 8 The extension of the Atkinson-Stiglitz theorem that is provided by … taxation principle of Hammond (1979) and Guesnerie (1995), one now obtains the following extension of the Atkinson-Stiglitz …

Persistent link: https://www.econbiz.de/10005772799

Optimal linear commodity taxation under optimal non-linear income taxation

Jacobs, Bas; Boadway, Robin - In: Journal of Public Economics 117 (2014) C, pp. 201-210

This paper analyzes optimal linear commodity taxes joint with non-linear income taxes. We provide optimal tax rules based on empirically observable elasticities, earnings and commodity demands. We demonstrate that commodities should be taxed/subsidized if – conditional on earnings – doing so...

Persistent link: https://www.econbiz.de/10011056109

Optimal linear commodity taxation under optimal non-linear income taxation

Jacobs, Bas; Boadway, Robin W. - In: Journal of public economics 117 (2014), pp. 201-210

Persistent link: https://www.econbiz.de/10010491022