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Title:A note on Deaton's Theorem on the undesirability of nonuniform excise taxation PDF Logo
Authors:Hellwig, Martin
Issue Date:2008
Series/Report no.:Preprints of the Max Planck Institute for Research on Collective Goods 2008,45
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.
Subjects:Optimal Excise Taxes
Atkinson-Stiglitz Theorem
Deaton's Theorem
JEL:H21
Document Type:Working Paper
Appears in Collections:Preprints of the Max Planck Institute for Research on Collective Goods

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