UNIFORM TAXATION AND CONSUMER PREFERENCES

被引：16

作者：

BESLEY, T ^{[1
]}

JEWITT, I ^{[1
]}

机构：

[1] UNIV BRISTOL,DEPT ECON,BRISTOL BS8 1HY,AVON,ENGLAND

来源：

JOURNAL OF PUBLIC ECONOMICS | 1995年 / 58卷 / 01期

关键词：

OPTIMAL TAXATION; UNIFORMITY; SEPARABILITY;

D O I：

10.1016/0047-2727(94)01464-Y

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Diamond and Mirrlees (American Economic Review, 1971, 61, 8-27 and 261-278) showed that the first-order conditions for the Ramsey tax problem do not necessarily characterize tax optima. Researchers have since become cautious in using the first-order conditions. This paper establishes the validity of a version of the first-order conditions, using them to determine when uniform taxation is optimal. We show Deaton's (Review of Economic Studies, 1979, 46, 391-405) conditions to be sufficient, but not necessary, for our problem. We also give a necessary and sufficient condition for uniform taxation to be optimal in terms of the wage-compensated supply of labor and a closed-form representation for preferences.

引用

页码：73 / 84

页数：12

共 15 条

[1]

Atkinson A.B., 1980, LECTURES PUBLIC EC

[2]

BESLEY T, 1990, MEASUREMENT MODELING, pCH5

[3] DISTANCE FUNCTION IN CONSUMER-BEHAVIOR WITH APPLICATIONS TO INDEX NUMBERS AND OPTIMAL TAXATION [J].