A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation
Martin F. Hellwig
Max Planck Institute for Research on Collective Goods; University of Bonn - Department of Economics
December 1, 2008
MPI Collective Goods Preprint, No. 2008/45
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.
Number of Pages in PDF File: 8
Keywords: Optimal Excise Taxes, Atkinson-Stiglitz Theorem, Deaton's Theorem
JEL Classification: H21working papers series
Date posted: December 3, 2008
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