A note on Deaton's theorem on the undesirability of nonuniform excise taxation

Martin F. Hellwig

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A note on Deaton's theorem on the undesirability of nonuniform excise taxation

机译：关于迪顿定理的不合理消费税不合理性的注记

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摘要

The paper provides an extension and a new proof of Deaton's theorem on the undesirability of nonuniform excise taxation when income taxes are affine and preferences over consumption goods are separable from labour-leisure choices, homothetic, and identical across agents.

机译：本文提供了Deaton定理的扩展和新证明，即当所得税仿射且对消费品的偏好与劳力休闲选择，同质性和跨主体相同时是分开的时，不统一消费税的不合意性。

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来源
《Economics letters》 |2009年第2期|186-188|共3页
作者
Martin F. Hellwig;
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作者单位

Max Planck Institute for Research on Collective Goods Kurt-Schumacher-Str. 10, D-53113 Bonn, Germany;

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原文格式 PDF
正文语种 eng
中图分类
关键词
optimal excise taxes; atkinson-Stiglitz theorem; deaton's theorem;

机译：最佳消费税;阿特金森-斯蒂格利茨定理;德顿定理;

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专利

1. A generalization of the Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation [J] . Martin F. Hellwig Economics letters . 2010,第2期

机译：Atkinson-Stiglitz（1976）定理的一般化，该定理是对非统一消费税不合需要的
2. "The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine [J] . Konstantin S Krasovsky Tobacco Induced Diseases . 2010,第1期

机译：“游说策略是使消费税尽可能低”-乌克兰烟草业消费税政策
3. Indirect taxation and undesirable competition [J] . Wang Leonard F. S., Zeng Chenhang, Zhang Qidi Economics letters . 2019,第AUGa期

机译：间接税和不良竞争
4. Nonuniform sampling theorems for random signals in the offset linear canonical transform domain [C] . Yi-Ping Bao, Yan-Na Zhang, Yu-E Song, Asia-Pacific Signal and Information Processing Association Annual Summit and Conference . 2017

机译：偏移线性规范变换域中随机信号的非均匀采样定理
5. The fiscal revolution of the Interregnum: Excise taxation in the British Isles, 1643--1663. [D] . Coffman, D'Maris Dalton. 2008

机译：Interregnum的财政革命：不列颠群岛的消费税，1643--1663。
6. The lobbying strategy is to keep excise as low as possible - tobacco industry excise taxation policy in Ukraine [O] . Konstantin S Krasovsky 2010

机译：游说战略是将消费税保持在最低水平-乌克兰烟草业消费税政策
7. A note on Deaton's Theorem on the undesirability of nonuniform excise taxation [O] . Hellwig Martin 2008

机译：关于Deaton定理关于非均匀消费税的不可取性的说明

A note on Deaton's theorem on the undesirability of nonuniform excise taxation

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