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
Atkinson and Stiglitz theorem; household production; weak-separability;
Codes JEL
- H2: Taxation, Subsidies, and Revenue
- H5: National Government Expenditures and Related Policies
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.
Voir aussi
Publié dans
TSE Working Paper, n° 14-510, juillet 2014