Revesz, John T - In: Public Finance = Finances publiques 54 (1999) 1-2, pp. 1-20
This paper highlights a number of limitations of the Atkinson-Stiglitz thesis on the optimality of uniform commodity taxation in the presence of the optimal income tax. Using a simpler form of Christiansen's (1984) version of the Atkinson-Stiglitz (1976) thesis, we examine the effect on the...