The Tax Controversy or, Should We Forsake Indirect Taxation? A Survey of the Literature

Luca Micheletto

Politica economica, 2004, issue 1, 57-88

Abstract: We revise the more recent advances in the literature about the so called "direct versus indirect controversy". In particular, we show how the result of "uniform commodity tax under non-linear income taxation" by Atkinson and Stiglitz (1976) has been amended in some contributions that recovers a role for in direct taxation as an instrument of optimal tax policy even in the case where agents' preferences are weakly separable between leisure and other goods.

Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:mul:je8794:doi:10.1429/12921:y:2004:i:1:p:57-88

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