We consider a standard optimal taxation framework in which consumers' preferences are separable in consumption and labor and identical over consumption, but are affected by consumption externalities. For every nonlinear, income‐dependent pricing of goods there is a linear pricing scheme, combined with an adjusted income tax schedule, that leaves all consumers equally well‐off and weakly increases the government's budget. The result depends on whether a linear pricing scheme exists that keeps the aggregate amount of consumption at its initial level observed under nonlinear pricing. We provide sufficient conditions for the assumption to hold. If adjusting the income tax rate is not available, personalized prices for an externality can enhance social welfare if they are redistributive, that is, favor consumers with a larger marginal social value of income.

中文翻译：

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当重新分配使外部性的个性化定价无用时

我们考虑一个标准的最佳税收框架，在该框架中，消费者的偏好在消费和劳动力上是可分离的，并且在消费上是相同的，但是受到消费外部性的影响。对于每种非线性的，取决于收入的商品定价，都有一个线性定价方案，并结合调整后的所得税时间表，使所有消费者均富裕，而政府预算却微不足道。结果取决于是否存在线性定价方案，该方案将总消费量保持在非线性定价下观察到的初始水平。我们提供了足够的条件来维持这一假设。如果无法调整所得税税率，则针对外部性的个性化价格可以在重新分配的情况下提高社会福利，也就是说，