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- W4292940498 abstract "• Replacing differential commodity taxes with a uniform rate can be Pareto-improving. • We generalize this result to any arbitrary piecewise linear income tax system. • Utility is weakly separable in leisure and goods and quasi-homothetic over goods. • Preferences for leisure can vary and individuals may choose not to work. • Commodity taxes must be uniform in any optimal piecewise linear income tax system. Deaton (1979) showed that with an optimal linear progressive tax, commodity taxes are redundant if preferences are weakly separable between goods and labour and quasi-homothetic in goods. Hellwig (2009) later showed that any allocation with differential commodity taxes and an arbitrary linear progressive income tax is Pareto-dominated by one with uniform commodity taxes and a reformed linear progressive tax. We show that Deaton’s theorem and Hellwig’s extension apply a) with a piecewise linear income tax and tax credits, b) when some individuals earn no income either by choice or involuntarily, and c) when individual preferences for leisure differ." @default.
- W4292940498 created "2022-08-24" @default.
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- W4292940498 date "2022-10-01" @default.
- W4292940498 modified "2023-10-18" @default.
- W4292940498 title "A generalization of the Deaton-Hellwig results on uniform commodity taxation" @default.
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- W4292940498 doi "https://doi.org/10.1016/j.jpubeco.2022.104731" @default.
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