Gauthier, Stéphane; Henriet, Fanny - Centre d'Économie de la Sorbonne, Université Paris 1 … - 2015
We provide a necessary condition for optimal commodity taxes when agents differ according to labor skill and consumption tastes and when the government can also use a general nonlinear tax on labor income. The discouragement index of commodities in shown to be the sum of (1) the distributive...