Optimal Commodity Taxation and Tax Reform under Unemployment

1989 ◽  
Vol 91 (3) ◽  
pp. 547 ◽  
Author(s):  
Maurice Marchand ◽  
Pierre Pestieau ◽  
Serge Wibaut

Economica ◽  
2013 ◽  
Vol 81 (321) ◽  
pp. 48-62 ◽  
Author(s):  
Olivier Bargain ◽  
Olivier Donni




2007 ◽  
Vol 11 (2) ◽  
pp. 385-389 ◽  
Author(s):  
Murray C. Kemp ◽  
Koji Shimomura


2007 ◽  
Vol 15 (3) ◽  
pp. 274-296
Author(s):  
Vidar Christiansen ◽  
Stephen Smith


Author(s):  
Hisahiro Naito

Abstract Recently, researchers have started to re-examine the so-called Atkinson-Stiglitz theorem on optimal commodity taxation. The essence of such research is to examine whether or not it is optimal to distort markets other than the labor market for achieving the second-best resource allocation. I examine this theorem by introducing the comparative advantage of human capital accumulation. More specifically, I assume that people with high ability obtain a higher return from skilled human capital accumulation than people with low ability. I explore the implication of this comparative advantage of human capital accumulation for the Atkinson-Stiglitz theorem on optimal commodity taxation.



2015 ◽  
Author(s):  
Spencer Bastani ◽  
Soren Blomquist ◽  
Luca Micheletto




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