Arbeitspapier
Optimal Nonlinear Income Taxation for Reduction of Envy
This paper examines the optimal nonlinear income taxation problem based on Chaudhuri (1986) and Diamantaras and Thomson's (1990) λ-equitability in a two-class economy. An allocation is λ-equitable if no agent envies a proportion λ of the bundle of any other agent. We examine the properties of Pareto undominated allocations for various λ-equitability requirements. When there is one output, the marginal income tax rate can increase only if (but not if) leisure is a luxury. In a multi-commodity model with commodity taxes, the goods preferred by the low skilled agent and/or of high Hicksian elasticities are taxed more heavily.
- Sprache
-
Englisch
- Erschienen in
-
Series: Queen's Economics Department Working Paper ; No. 991
- Klassifikation
-
Wirtschaft
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
Income Taxation
Envy
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Nishimura, Yukihiro
- Ereignis
-
Veröffentlichung
- (wer)
-
Queen's University, Department of Economics
- (wo)
-
Kingston (Ontario)
- (wann)
-
2000
- Handle
- Letzte Aktualisierung
-
20.09.2024, 08:23 MESZ
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
- Nishimura, Yukihiro
- Queen's University, Department of Economics
Entstanden
- 2000
Ähnliche Objekte (12)
Optimal Commodity Taxation Under Non-linear Income Taxation
Optimal linear commodity taxation under optimal non-linear income taxation
Unemployment Benefits and Optimal Non-Linear Income Taxation
Optimal Non-Linear Income Taxation in Search Equilibrium
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty
Optimal Nonlinear Taxation, Minimum Hours, and the Earned Income Tax Credit
Optimal piecewise linear income taxation
Optimal Piecewise Linear Income Taxation
Optimal piecewise linear income taxation
Age Related Optimal Income Taxation
Outsourcing and optimal nonlinear taxation: a note
Optimal Commodity Taxation for Reduction of Envy
Optimal Commodity Taxation Under Non-linear Income Taxation
Optimal linear commodity taxation under optimal non-linear income taxation
Unemployment Benefits and Optimal Non-Linear Income Taxation
Optimal Non-Linear Income Taxation in Search Equilibrium
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty
Optimal Nonlinear Taxation, Minimum Hours, and the Earned Income Tax Credit
Optimal piecewise linear income taxation
Optimal Piecewise Linear Income Taxation
Optimal piecewise linear income taxation
Age Related Optimal Income Taxation
Outsourcing and optimal nonlinear taxation: a note
Optimal Commodity Taxation for Reduction of Envy
Optimal Commodity Taxation Under Non-linear Income Taxation
Optimal linear commodity taxation under optimal non-linear income taxation
Unemployment Benefits and Optimal Non-Linear Income Taxation
Optimal Non-Linear Income Taxation in Search Equilibrium
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty
Optimal Nonlinear Taxation, Minimum Hours, and the Earned Income Tax Credit
Optimal piecewise linear income taxation
Optimal Piecewise Linear Income Taxation
Optimal piecewise linear income taxation
Age Related Optimal Income Taxation
Outsourcing and optimal nonlinear taxation: a note