Atkinson and Stiglitz theorem in the presence of a household production sector

Résumé

We show that the celebrated Atkinson and Stiglitz (1976) result on the uniformity of the commodity tax rates when preferences are weakly separable between goods and leisure does not hold when (at least) one of the goods is produced within the household. The result is restored if preferences are weakly separable in market goods on the one hand, and leisure and household goods on the other.

Mots-clés

Codes JEL

Remplacé par

Helmuth Cremer et Firouz Gahvari, « Atkinson and Stiglitz theorem in the presence of a household production sector », Economics Letters, Elsevier, vol. 126, janvier 2015, p. 91–95.

Référence

Helmuth Cremer et Firouz Gahvari, « Atkinson and Stiglitz theorem in the presence of a household production sector », TSE Working Paper, n° 14-510, juillet 2014.