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

Authors :: Hellwig, M.
Publication Year :: 2008
Publisher :: Bonn: Max Planck Institute for Research on Collective Goods, 2008.
Abstract: 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.