Arbeitspapier

A generalization of the Atkinson-Stiglitz (1976) Theorem on the undesirability of nonuniform excise taxation

The Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation when all agents have homogeneous, separable preferences is extended to allow for nonseparability with respect to endogenous variables that will be subject to distortions. The result is useful for analysing models with production and education. For such models, the conclusion of Bovenberg and Jacobs (2005), that it is desirable to distort production rather than education choices, is shown to be reversed if the hidden characteristic aþects the cost of education rather than productivity.

Language
Englisch

Bibliographic citation
Series: Preprints of the Max Planck Institute for Research on Collective Goods ; No. 2008,47

Classification
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Subject
Optimal Taxation
Atkinson-Stiglitz Theorem
Verbrauchsteuer
Optimale Besteuerung
Theorie

Event
Geistige Schöpfung
(who)
Hellwig, Martin
Event
Veröffentlichung
(who)
Max Planck Institute for Research on Collective Goods
(where)
Bonn
(when)
2008

Handle
Last update
10.03.2025, 11:44 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Arbeitspapier

Associated

  • Hellwig, Martin
  • Max Planck Institute for Research on Collective Goods

Time of origin

  • 2008

Other Objects (12)