Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency
证明，考虑生产侧后，Atkinson和Stiglitz（1976）关于非线性所得税下统一商品税最优的结论不再成立；非统一商品税或公共部门扭曲可帕累托改进福利。
This paper shows that the result of “uniform commodity tax under nonlinear income taxation” by Atkinson and Stiglitz (1976) no longer holds if the production side of an economy is taken into the consideration. In particular, imposing a non-uniform commodity tax can Pareto-improve welfare even under nonlinear income taxation. In addition, the paper shows that if the government uses a nonlinear income tax system for income redistribution, then the introduction of distortions in the public sector can Pareto-improve welfare, contrary to the results in Diamond and Mirrlees (1971).