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.

中文翻译：

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广义反逆弹性法则：一个存在结果

我们考虑具有多种消费者类型的消费目标下的最优商品税收问题，并证明该问题存在最优解。最优解遵守与标准规则相反的税收规则，例如逆弹性规则。对于单一消费者类型，我们证明最优解的充要条件服从统一定价规则。