OPTIMALLY UNIFORM COMMODITY TAXES

被引：77

作者：

DEATON, A

机构：

[1] University of Bristol, Bristol

来源：

ECONOMICS LETTERS | 1979年 / 2卷 / 04期

关键词：

D O I：

10.1016/0165-1765(79)90050-8

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In a many-person economy with an optimal linear income tax, weak separability between goods and leisure together with linear Engel curves for goods render discriminatory commodity taxes unnecessary. The result extends to uniform taxation for separable groups of goods. © 1979.

引用

页码：357 / 361

页数：5

共 4 条

[1] DESIGN OF TAX STRUCTURE - DIRECT VERSUS INDIRECT TAXATION [J].