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With quasilinear preferences, the equivalent variation and the compensating variation measures of the welfare impact on a consumer of the introduction of a specific tax

With quasilinear preferences, the equivalent variation and the compensating variation measures of the welfare impact on a consumer of the introduction of a specific tax that is levied on sales of a particular commodity are the same if both (i) the tax is levied on a commodity that enters the consumer's utility function non-linearly, and (ii) the consumer's income is sufficiently large for him to optimally choose to consume a positive amount of every commodity

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