Cremer, Helmuth and Gahvari, Firouz (2014) Atkinson and Stiglitz theorem in the presence of a household production sector. TSE Working Paper, n. 14-510

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Abstract

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.

Item Type: Monograph (Working Paper)
Language: English
Date: July 2014
Uncontrolled Keywords: Atkinson and Stiglitz theorem, household production, weak-separability
JEL Classification: H2 - Taxation, Subsidies, and Revenue
H5 - National Government Expenditures and Related Policies
Subjects: B- ECONOMIE ET FINANCE
Divisions: TSE-R (Toulouse)
Site: UT1
Date Deposited: 16 Mar 2015 14:49
Last Modified: 02 Apr 2021 15:49
OAI Identifier: oai:tse-fr.eu:28362
URI: https://publications.ut-capitole.fr/id/eprint/16538

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