Check nearby libraries
Buy this book
"An important result due to Atkinson and Stiglitz (1976) is that differential commodity taxation is not optimal in the presence of an optimal nonlinear income tax (given weak separability of utility between labor and all consumption goods). This article demonstrates that their conclusion holds regardless of whether the income tax is optimal. In particular, given any commodity tax and income tax system, differential commodity taxation can be eliminated in a manner that results in a Pareto improvement. Also, differential commodity taxation can be proportionally reduced so as to generate a Pareto improvement. In addition, for commodity tax reforms that do not eliminate or proportionally reduce differential taxation, a simple efficiency condition is offered for determining whether a Pareto improvement is possible"--National Bureau of Economic Research web site.
Check nearby libraries
Buy this book
Showing 2 featured editions. View all 2 editions?
Edition | Availability |
---|---|
1
On the undesirability of commodity taxation even when income taxation is not optimal
2004, National Bureau of Economic Research
Electronic resource
in English
|
zzzz
|
2
On the undesirability of commodity taxation even when income taxation is not optimal
2004, National Bureau of Economic Research
in English
|
aaaa
Libraries near you:
WorldCat
|
Book Details
Edition Notes
"March 2004."
Includes bibliographical references (p. 17-18).
Also available in PDF from the NBER world wide web site (www.nber.org).
The Physical Object
ID Numbers
Community Reviews (0)
Feedback?History
- Created September 29, 2008
- 3 revisions
Wikipedia citation
×CloseCopy and paste this code into your Wikipedia page. Need help?
December 15, 2009 | Edited by WorkBot | link works |
April 25, 2009 | Edited by ImportBot | add OCLC number |
September 29, 2008 | Created by ImportBot | Imported from Oregon Libraries MARC record |