How optimal nonlinear income taxes change when the distribution of the population changes

被引：9

作者：

Brett, Craig ^{[2
]}

Weymark, John A. ^{[1
]}

机构：

[1] Vanderbilt Univ, Dept Econ, Stn B, Nashville, TN 37235 USA

[2] Mt Allison Univ, Dept Econ, Sackville, NB E4L 1A7, Canada

来源：

JOURNAL OF PUBLIC ECONOMICS | 2011年 / 95卷 / 11-12期

关键词：

Asymmetric information; Comparative statics; Optimal income taxation; FINITE ECONOMY; TAXATION; EXPLORATION; PROVISION; MONOPOLY;

D O I：

10.1016/j.jpubeco.2010.05.007

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The impacts of changing the number of individuals of a particular skill level on the solutions to two versions of the finite population optimal nonlinear income tax problem are investigated. In one version, preferences are quasilinear in leisure. For this version, it is shown that it is possible to sign the directions of,change in everyone's optimal consumptions and optimal marginal tax rates. In the other version, preferences are quasilinear in consumption. For this version, it is shown that it is possible to sign the directions of change in everyone's optimal before-tax incomes and optimal marginal tax rates. Moreover, the directions of change in the optimal marginal tax rates are the same for the two specifications of preferences. (C) 2010 Elsevier B.V. All rights reserved.

引用

页码：1239 / 1247

页数：9

共 15 条

[1] BOADWAY R., 2007, ANN EC STAT, V83-84, P123
[2] Financing education using optimal redistributive taxation
Brett, C
Weymark, JA
[J]. JOURNAL OF PUBLIC ECONOMICS, 2003, 87 (11) : 2549 - 2569
[3] The impact of changing skill levels on optimal nonlinear income taxes
Brett, Craig
Weymark, John A.
[J]. JOURNAL OF PUBLIC ECONOMICS, 2008, 92 (07) : 1765 - 1771
[4] Public good provision and the comparative statics of optimal nonlinear income taxation
Brett, Craig
Weymark, John A.
[J]. INTERNATIONAL ECONOMIC REVIEW, 2008, 49 (01) : 255 - 290
[5] NON-LINEAR PRICING IN A FINITE ECONOMY
GUESNERIE, R
SEADE, J
[J]. JOURNAL OF PUBLIC ECONOMICS, 1982, 17 (02) : 157 - 179
[6] Guesnerie R., 1995, A contribution to the pure theory of taxation
[7] Optimal income taxation and the ability distribution: Implications for migration equilibria
Hamilton, J
Pestieau, P
[J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2005, 12 (01) : 29 - 45
[8] A contribution to the theory of optimal utilitarian income taxation
Hellwig, Martin F.
[J]. JOURNAL OF PUBLIC ECONOMICS, 2007, 91 (7-8) : 1449 - 1477
[9] MONOPOLY WITH INCOMPLETE INFORMATION
MASKIN, E
RILEY, J
[J]. RAND JOURNAL OF ECONOMICS, 1984, 15 (02) : 171 - 196
[10] MONOPOLY PROVISION OF QUALITY AND WARRANTIES - AN EXPLORATION IN THE THEORY OF MULTIDIMENSIONAL SCREENING
MATTHEWS, S
MOORE, J
[J]. ECONOMETRICA, 1987, 55 (02) : 441 - 467

← 1 2 →