Efficient commodity taxation

Citations of this article
Mendeley users who have this article in their library.
Get full text


Necessary and sufficient conditions for a set of commodity taxes to be Pareto efficient are derived. Unlike the literature on optimal taxation these conditions are derived without reference to a social welfare function. One of the necessary conditions derived by a revealed preference argument is particularly useful. It is shown to yield the Ramsey rule for single-person economies and some alternative rules for many-person economies. These rules have the desirable feature that they depend only upon the properties of the aggregate household demand functions and aggregate technology. © 1979.




Harris, R. G. (1979). Efficient commodity taxation. Journal of Public Economics, 12(1), 27–39. https://doi.org/10.1016/0047-2727(79)90053-7

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free