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| Author: | Besley, T. Jewitt, I. |
| Title: | Uniform taxation and consumer preferences |
| Journal: | Journal of Public Economics
1995 : SEP, VOL. 58:1, p. 73-84 |
| Index terms: | TAXATION ECONOMICS PUBLICITY |
| Language: | eng |
| Abstract: | Diamond and Mirrlees (1971) 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 version of the first-order conditions, using them to determine when uniform taxation is optimal. The authors show Deaton's (1979) conditions to be sufficient, but not necessary, for the problem. |
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