A note on Deaton's theorem on the undesirability of nonuniform excise taxation

Martin Hellwig

Economics Letters, 2009, vol. 105, issue 2, 186-188

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 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (6)

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Working Paper: A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:105:y:2009:i:2:p:186-188

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