UNIFORM TAXATION AND CONSUMER PREFERENCES

• 成果类型: Article
• 署名作者: BESLEY, T; JEWITT, I
• 署名单位: University of Bristol
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/0047-2727(94)01464-Y
• 发表日期: 1995
• 页码: 73-84
• 关键词: Optimal taxation; UNIFORMITY; separability

摘要

Diamond and Mirrlees (American Economic Review, 1971, 61, 8-27 and 261-278) 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 of a version of the first-order conditions, using them to determine when uniform taxation is optimal. We show Deaton's (Review of Economic Studies, 1979, 46, 391-405) conditions to be sufficient, but not necessary, for our problem. We also give a necessary and sufficient condition for uniform taxation to be optimal in terms of the wage-compensated supply of labor and a closed-form representation for preferences.