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| Author: | Kaplow, L. |
| Title: | On the undesirability of commodity taxation even when income taxation is not optimal |
| Journal: | Journal of Public Economics
2006 : AUG, VOL. 90:6-7, p. 1235-1250 |
| Index terms: | commodities income tax indirect taxation taxation |
| Language: | eng |
| Abstract: | This article aims to prove that the conclusion made by Atkinson and Stiglitz (1976), that differential commodity taxation is not optimal in the presence of an optimal nonlinear income tax, holds regardless of whether the income tax is optimal. |
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