The generalised anti-inverse elasticity rule: An existence result

hdl:10013/epic.e4f9dbb8-0de9-4d86-836b-6f477fec4771

publisher:https://www.cesifo-group.de/DocDL/cesifo1_wp7041.pdf

The generalised anti-inverse elasticity rule: An existence result

Minagawa, Junichi and Upmann, Thorsten ;

Contact

berenike.bick [ at ] awi.de

Abstract

We consider an optimal commodity taxation problem under a consumption target with many consumer types and prove the existence of an optimal solution for this problem. The optimal solution obeys taxation rules that are contrary to standard ones such as the inverse-elasticity rule. For a single consumer type, we show that the necessary and sufficient conditions for the optimal solution obey the uniform pricing rule.

Item Type

Article

Authors

Minagawa, Junichi and Upmann, Thorsten ;

Divisions

AWI Organizations > Institutes > HIFMB: Helmholtz Institute for Functional Marine Biodiversity

Primary Division

Organizations > AWI Organizations > Institutes > HIFMB: Helmholtz Institute for Functional Marine Biodiversity

Programs

Basic Research > Helmholtz Independent Research

Primary Topic

Helmholtz Programs > Basic Research > Helmholtz Independent Research

Publication Status

Published

Eprint ID

48353

DOI https://www.doi.org/10.1016/j.mathsocsci.2021.08.005

Cite as

Minagawa, J. and Upmann, T. (2018): The generalised anti-inverse elasticity rule: An existence result , Mathematical Social Sciences, 114 (7041), pp. 110-115 . doi: https://www.doi.org/10.1016/j.mathsocsci.2021.08.005