Arbeitspapier
A contribution to the theory of optimal utilitarian income taxation
The paper provides a new proof of the positivity of the optimal marginal income tax, in a more general model, under weaker assumptions. The analysis focusses on the (weakly) relaxed problem in which upward incentive constraints are replaced by a monotonicity condition on consumption. Without upward incentive constraints, nonnegativity of the optimal marginal income tax is straightforward; strict positivity follows from an assumption on the desirability of redistributing leisure. The resulting allocation is incentive compatible, and is optimal for the original income tax problem. The argument is the same for distributions with finitely many types and for a continuous type distribution.
- Sprache
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Englisch
- Erschienen in
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Series: Preprints of the Max Planck Institute for Research on Collective Goods ; No. 2005,23
- Klassifikation
-
Wirtschaft
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
Optimal Income Taxation
Utilitarian Welfare Maximization
Redistribution
Optimale Besteuerung
Einkommensteuer
Steuertheorie
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Hellwig, Martin
- Ereignis
-
Veröffentlichung
- (wer)
-
Max Planck Institute for Research on Collective Goods
- (wo)
-
Bonn
- (wann)
-
2005
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Hellwig, Martin
- Max Planck Institute for Research on Collective Goods
Entstanden
- 2005
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