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
Authors:	Hellwig, Martin
Publisher:	Bonn : Max Planck Institute for Research on Collective Goods
Subject:	Verbrauchsteuer \| Optimale Besteuerung \| Theorie \| Optimal Excise Taxes \| Atkinson-Stiglitz Theorem \| Deaton's Theorem

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Series:	Preprints of the Max Planck Institute for Research on Collective Goods ; 2008,45
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	605763410 [GVK] hdl:10419/32233 [Handle]
Classification:	H21 - Efficiency; Optimal Taxation
Source:	EconStor

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