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A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation
Hellwig, M.
(2008).
A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation.
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https://hdl.handle.net/11858/00-001M-0000-0028-6E7C-A
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https://hdl.handle.net/11858/00-001M-0000-0028-6E7D-8
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http://www.coll.mpg.de/pdf_dat/2008_45online.pdf
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Hellwig, Martin
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Max Planck Institute for Research on Collective Goods, Max Planck Society, ou_2173688
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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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2008
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Issued
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Bonn : Max Planck Institute for Research on Collective Goods
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Other: 2008/45
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