Cremer, Helmuth; Gahvari, Firouz - Institut d'Économie Industrielle (IDEI), Toulouse … - 2014
We show that the celebrated Atkinson and Stiglitz (1976) result on the uniformity of the commodity tax rates when preferences are weakly separable between goods and leisure does not hold when (at least) one of the goods is produced within the household. The result is restored if preferences are...