On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
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https://www.nber.org/papers/w10407
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资源简介：
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
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美国国家经济研究局创建时间：
2004-04-01
