A Note on Deaton's Theorem on the Undesirability of Non- uniform Excise Taxation
نویسندگان
چکیده
The paper provides an extension and a new proof of Deatons theorem on the undesirability of nonuniform excise taxation when income taxes are a¢ ne and preferences over consumption goods are separable from labour-leisure choices, homothetic, and identical across agents. Key Words: Optimal Excise Taxes, Atkinson-Stiglitz Theorem, Deatons Theorem JEL Classi cation: H21
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