The Design of Tax Structure: Direct versus Indirect Taxation. Atkinson, A., B. & Stiglitz, J., E. Journal of Public Economics, 6(1–2):55–75, 1976.
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This is a revised and condensed version of the paper given at the ISPE meeting under the title ‘Alternative approaches to the distribution of income’. This in turn was based on part II of ‘The structure of indirect taxation,’ Cowles Foundation, 1970 [part I appeared as Atkinson and Stiglitz (1972)] and on the draft of chapter 15 of Lectures on Public Economics, University of Essex, 1971. Parts of the paper have been presented by the first author at seminars at the universities of Essex, Harvard and Namur, and by the second author at Chicago, National Bureau of Economic Research–West and Stanford, and they are grateful to participants in these seminars for their helpful comments. This work was supported in part by National Science Foundation Grant SOC74-22182 at the Institute for Mathematical Studies in the Social Sciences at Stanford University, and in part by the Guggenheim and Ford Foundations.
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 year = {1976},
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 keywords = {Wealth Taxation},
 pages = {55–75},
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 abstract = {This is a revised and condensed version of the paper given at the ISPE meeting under the title ‘Alternative approaches to the distribution of income’. This in turn was based on part II of ‘The structure of indirect taxation,’ Cowles Foundation, 1970 [part I appeared as Atkinson and Stiglitz (1972)] and on the draft of chapter 15 of Lectures on Public Economics, University of Essex, 1971. Parts of the paper have been presented by the first author at seminars at the universities of Essex, Harvard and Namur, and by the second author at Chicago, National Bureau of Economic Research–West and Stanford, and they are grateful to participants in these seminars for their helpful comments. This work was supported in part by National Science Foundation Grant SOC74-22182 at the Institute for Mathematical Studies in the Social Sciences at Stanford University, and in part by the Guggenheim and Ford Foundations.},
 bibtype = {article},
 author = {Atkinson, A. B. and Stiglitz, J. E.},
 journal = {Journal of Public Economics},
 number = {1–2}
}
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