Arbeitspapier
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty
This paper is concerned with the optimal use of income information in the design of tax/transfer systems to alleviate poverty. The issue is one of optimal non-linear income taxation, but using a non-welfarist objective function that seems to accord well with the common concerns of policy debate: an income-based poverty index. We show that one of the key results of the welfarist literature is overturned: if it is desirable for everybody to work, the optimal marginal tax rate on the very poorest individuals is strictly negative. More generally, it is argued that the non-welfarist perspective points towards lower marginal tax rates in the lower part of the distribution than does the welfarist. Numerical simulations suggest, however, that this effect is of limited quantitative significance. Using conventional functional forms and parameter values, optimal marginal tax rates on the poor are in the 60-70% range.
- Sprache
-
Englisch
- Erschienen in
-
Series: Queen's Economics Department Working Paper ; No. 799
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Kanbur, Ravi
Keen, Michael
Tuomala, Matti
- Ereignis
-
Veröffentlichung
- (wer)
-
Queen's University, Department of Economics
- (wo)
-
Kingston (Ontario)
- (wann)
-
1990
- Handle
- Letzte Aktualisierung
-
20.09.2024, 08:22 MESZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Kanbur, Ravi
- Keen, Michael
- Tuomala, Matti
- Queen's University, Department of Economics
Entstanden
- 1990
Ähnliche Objekte (12)
Structural Transformation and Income Distribution: Kuznets and Beyond
Gunnar Myrdal and Asian Drama in context
In Praise of Snapshots
Education, empowerment and gender inequalities
Conceptualising informality: regulation and enforcement
In praise of snapshots
Understanding the evolution of inequality during transition: The optimal income taxation framework
Premature mortality and poverty measurement
Community and anti-poverty targeting
How workers get poor because capitalists get rich: A general equilibrium moel of labor supply, community, and the class distribution of income
Secondary Towns and Poverty Reduction: Refocusing the Urbanization Agenda
Employer Power, Labor Saving Technical Change, and Inequality
Structural Transformation and Income Distribution: Kuznets and Beyond
Gunnar Myrdal and Asian Drama in context
In Praise of Snapshots
Education, empowerment and gender inequalities
Conceptualising informality: regulation and enforcement
In praise of snapshots
Understanding the evolution of inequality during transition: The optimal income taxation framework
Premature mortality and poverty measurement
Community and anti-poverty targeting
How workers get poor because capitalists get rich: A general equilibrium moel of labor supply, community, and the class distribution of income
Secondary Towns and Poverty Reduction: Refocusing the Urbanization Agenda
Employer Power, Labor Saving Technical Change, and Inequality
Structural Transformation and Income Distribution: Kuznets and Beyond
Gunnar Myrdal and Asian Drama in context
In Praise of Snapshots
Education, empowerment and gender inequalities
Conceptualising informality: regulation and enforcement
In praise of snapshots
Understanding the evolution of inequality during transition: The optimal income taxation framework
Premature mortality and poverty measurement
Community and anti-poverty targeting
How workers get poor because capitalists get rich: A general equilibrium moel of labor supply, community, and the class distribution of income
Secondary Towns and Poverty Reduction: Refocusing the Urbanization Agenda