BRIEF NOTE ON A NON-EXISTENT THEOREM ABOUT THE OPTIMALITY OF UNIFORM TAXATION

被引：5

作者：

AUERBACH, AJ ^{[1
]}

机构：

[1] HARVARD UNIV, CAMBRIDGE, MA 02138 USA

来源：

ECONOMICS LETTERS | 1979年 / 3卷 / 01期

关键词：

D O I：

10.1016/0165-1765(79)90069-7

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This note attempts to clarify the relationship between the separability of utility into goods and leisure and the question of whether uniform commodity taxes are optimal. The failure of several authors to recognize subtle differences in assumptions has caused confusion. © 1979.

引用

页码：49 / 52

页数：4

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[3]

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GREEN J, 1979, J PUBLIC EC APR, P179

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KING MA, 1977, REV EC NOV, P1009

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[10]

SANDMO A, 1974, AM EC REV SEP, P701

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