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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 6708
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
nonlinear income taxation
negative marginal tax rates
heterogeneity in needs
redistribution
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bastani, Spencer
Blomquist, Sören
Micheletto, Luca
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2017
- 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
- Bastani, Spencer
- Blomquist, Sören
- Micheletto, Luca
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2017
Ähnliche Objekte (12)
Negative marginal tax rates and heterogeneity
Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?
Latent heterogeneity in the marginal propensity to consume
Heterogeneity in Marginal Nonmonetary Returns to Higher Education
Marginal tax rates under asymmetric taxation
Heterogeneity in Marginal Non-Monetary Returns to Higher Education
Heterogeneity in marginal returns to language training of immigrants
Heterogeneity in marginal returns to language training of immigrants
Heterogeneity in marginal non-monetary returns to higher education
Heterogeneity in Marginal Returns to Language Training of Immigrants
Measuring the Average Marginal Tax Rate from the Individual Income Tax
High marginal tax rates on the top 1%?
Negative marginal tax rates and heterogeneity
Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?
Latent heterogeneity in the marginal propensity to consume
Heterogeneity in Marginal Nonmonetary Returns to Higher Education
Marginal tax rates under asymmetric taxation
Heterogeneity in Marginal Non-Monetary Returns to Higher Education
Heterogeneity in marginal returns to language training of immigrants
Heterogeneity in marginal returns to language training of immigrants
Heterogeneity in marginal non-monetary returns to higher education
Heterogeneity in Marginal Returns to Language Training of Immigrants
Measuring the Average Marginal Tax Rate from the Individual Income Tax
High marginal tax rates on the top 1%?
Negative marginal tax rates and heterogeneity
Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?
Latent heterogeneity in the marginal propensity to consume
Heterogeneity in Marginal Nonmonetary Returns to Higher Education
Marginal tax rates under asymmetric taxation
Heterogeneity in Marginal Non-Monetary Returns to Higher Education
Heterogeneity in marginal returns to language training of immigrants
Heterogeneity in marginal returns to language training of immigrants
Heterogeneity in marginal non-monetary returns to higher education
Heterogeneity in Marginal Returns to Language Training of Immigrants
Measuring the Average Marginal Tax Rate from the Individual Income Tax