@article{633bc042155e412e8f531ae78eae23b4,
title = "Budget share and optimal commodity taxes without computation",
abstract = "This paper shows for the linear expenditure system that the optimal tax rates increase across commodities in the ratio of the respective budget shares of the rich to those of the poor-i.e., the more luxurious good has a higher tax. These budget shares can be calculated either at pre-tax or post-tax price levels, thus can be expressed directly in terms of the basic parameters of the linear expenditure system.",
author = "Yves Balcer and Efraim Sadka",
note = "Funding Information: * This research reported here was supported by National Science Foundation Grant DAR-7917376 and by funds granted to the Institute for Research on Poverty at the University of Wisconsin-Madison by the Department of Health and Human Services (formerly HEW) pursuant to the provisions of the Economic Opportunity Act of 1964. The opinions expressed are those of the authors.",
year = "1981",
doi = "10.1016/0165-1765(81)90062-8",
language = "אנגלית",
volume = "7",
pages = "265--271",
journal = "Economics Letters",
issn = "0165-1765",
publisher = "Elsevier B.V.",
number = "3",
}