Abstract
This paper presents a basic proof of the existence of the optimum commodity tax system in a typical economy where a social preference is defined. The proof in this paper utilizes only the fundamental apparatus familiar in the proof of the existence of competetive equilibrium [ as in Debreu (1959)] and the maxima-minima theorem for continous functions. The purpose of the paper is to facilitate the understanding of how the optimum tax is assured, especially for policy-oriented researchers. The paper also intends to show when the existence of the optimum commodity tax is not guaranteed.
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