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
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Englisch
- Bibliographic citation
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Series: Preprints of the Max Planck Institute for Research on Collective Goods ; No. 2008,47
- Classification
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Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
- Subject
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Optimal Taxation
Atkinson-Stiglitz Theorem
Verbrauchsteuer
Optimale Besteuerung
Theorie
- Event
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Geistige Schöpfung
- (who)
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Hellwig, Martin
- Event
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Veröffentlichung
- (who)
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Max Planck Institute for Research on Collective Goods
- (where)
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Bonn
- (when)
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2008
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
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