Arbeitspapier
The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates
This paper provides a technical introduction to the use of the elasticity of taxable income in welfare comparisons and optimal tax discussions. It draws together, using a consistent framework and notation, a number of established results concerning marginal welfare changes and optimal taxes. Particular attention is given to the way value judgements can be specified when using this approach, and results are illustrated using the New Zealand income tax. In addition, some new results, particularly in terms of non-marginal tax changes, are presented.
- ISBN
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978-0-478-40385-5
- Language
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Englisch
- Bibliographic citation
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Series: New Zealand Treasury Working Paper ; No. 13/24
- Classification
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Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Fiscal Policies and Behavior of Economic Agents: Household
- Subject
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Income taxation
Taxable income
Elasticity of taxable income
Excess burden of taxation
Marginal welfare cost
Optimum tax
- Event
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Geistige Schöpfung
- (who)
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Creedy, John
- Event
-
Veröffentlichung
- (who)
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New Zealand Government, The Treasury
- (where)
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Wellington
- (when)
-
2013
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Creedy, John
- New Zealand Government, The Treasury
Time of origin
- 2013
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