Arbeitspapier
The Efficient Side of Progressive Income Taxation
This paper examines the allocative implications of progressive income taxation when individuals care about their relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies. Introducing a progressive income tax can yield a Pareto improvement if pre-tax income is evenly distributed. Implementing undistorted choices of working hours requires a progressive tax schedule, and the optimal degree of progressivity decreases with pre-tax income inequality.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 364
- Klassifikation
-
Wirtschaft
- Thema
-
Progressive income tax
inequality
social status
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Corneo, Giacomo
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2000
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Corneo, Giacomo
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2000
Ähnliche Objekte (12)
Income Segregation and Local Progressive Taxation : Empirical Evidence from Switzerland
Income Segregation and Local Progressive Taxation: Empirical Evidence from Switzerland
Income segregation and local progressive taxation : empirical evidence from Switzerland
Efficient Labor and Capital Income Taxation over the Life Cycle
Efficient Labor and Capital Income Taxation over the Life Cycle
Decentralization and Progressive Taxation
Mobility and Progressive Taxation
Progressive Taxation and Tax Morale
Progressive taxation and tax morale
Intergenerational Income Mobility and Income Taxation
Business cycle dynamics of a new Keynesian overlapping generations model with progressive income taxation
A proposal for the efficient taxation of all business income in the EU
Income Segregation and Local Progressive Taxation : Empirical Evidence from Switzerland
Income Segregation and Local Progressive Taxation: Empirical Evidence from Switzerland
Income segregation and local progressive taxation : empirical evidence from Switzerland
Efficient Labor and Capital Income Taxation over the Life Cycle
Efficient Labor and Capital Income Taxation over the Life Cycle
Decentralization and Progressive Taxation
Mobility and Progressive Taxation
Progressive Taxation and Tax Morale
Progressive taxation and tax morale
Intergenerational Income Mobility and Income Taxation
Business cycle dynamics of a new Keynesian overlapping generations model with progressive income taxation
A proposal for the efficient taxation of all business income in the EU
Income Segregation and Local Progressive Taxation : Empirical Evidence from Switzerland
Income Segregation and Local Progressive Taxation: Empirical Evidence from Switzerland
Income segregation and local progressive taxation : empirical evidence from Switzerland
Efficient Labor and Capital Income Taxation over the Life Cycle
Efficient Labor and Capital Income Taxation over the Life Cycle
Decentralization and Progressive Taxation
Mobility and Progressive Taxation
Progressive Taxation and Tax Morale
Progressive taxation and tax morale
Intergenerational Income Mobility and Income Taxation
Business cycle dynamics of a new Keynesian overlapping generations model with progressive income taxation