Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/32233
Authors: 
Hellwig, Martin
Year of Publication: 
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

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