Arbeitspapier
Heterogeneity in Needs and Negative Marginal Tax Rates
This paper highlights the possibility that negative marginal tax rates arise in an intensive-margin optimal income tax model where wages are exogenous and preferences are homogeneous, but where agents differ both in skills (labor market productivity) and their needs for a work-related consumption good.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 6708
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
- Subject
-
nonlinear income taxation
negative marginal tax rates
heterogeneity in needs
redistribution
- Event
-
Geistige Schöpfung
- (who)
-
Bastani, Spencer
Blomquist, Sören
Micheletto, Luca
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2017
- Handle
- Last update
-
10.03.2025, 11:45 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
- Bastani, Spencer
- Blomquist, Sören
- Micheletto, Luca
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2017
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