A note on Deaton's theorem on the undesirability of nonuniform excise taxation |
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| Authors: | Martin F. Hellwig |
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| Affiliation: | aMax Planck Institute for Research on Collective Goods Kurt-Schumacher-Str. 10, D-53113 Bonn, Germany |
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| 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. |
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| Keywords: | Optimal excise taxes Atkinson– Stiglitz theorem Deaton's theorem |
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