A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation
8 Pages Posted: 3 Dec 2008
Date Written: December 1, 2008
Abstract
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.
Keywords: Optimal Excise Taxes, Atkinson-Stiglitz Theorem, Deaton's Theorem
JEL Classification: H21
Suggested Citation: Suggested Citation
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