The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes
收藏NBER2000-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w8029
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资源简介：
This paper revisits the Atkinson-Stiglitz result on uselessness of commodity taxation in the presence of optimal non-linear income taxation in a more general setup, namely when tastes are heterogeneous. This general analysis displays the key economic assumptions under which the Atkinson-Stiglitz
提供机构：
美国国家经济研究局
创建时间：
2000-12-01
