A generalization of the Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation

Martin Hellwig

Economics Letters, 2010, vol. 108, issue 2, 156-158

Abstract: The Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation when all agents have homogeneous, separable preferences is extended to allow for nonseparability with respect to endogenous variables that will be subject to distortions.

Keywords: Optimal; taxation; Atkinson-Stiglitz; Theorem (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (9)

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Related works:
Working Paper: A Generalization of the Atkinson-Stiglitz (1976) Theorem on the Undesirability of Nonuniform Excise Taxation (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:108:y:2010:i:2:p:156-158

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