A note on the optimum income tax
Article Abstract:
An analysis of the optimum income tax is presented. Optimum utilitarian conditions are set for the tax, while focus is given to the group of least qualified individuals who have no incentive to work. It is shown that the positive marginal tax rate is generated by the decision of redistributing time between income and leisure. The redistribution scheme is taken under self-selection constraints and preferences.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 1993
User Contributions:
Comment about this article or add new information about this topic:
Information and IRA participation: the influence of tax preparers
Article Abstract:
Research is presented describing the confusion and subsequent decline in contributions caused by changes introduced to the US Individual Retirement Account system in 1986.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Redistribution when avoidance behavior is heterogenous
Article Abstract:
A new study investigates heterogenous avoidance behaviour within an optimal income taxation framework.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Randomization in optimal income tax schedules. Privatization and the distribution of income in the commons. Private information, Coasian bargaining, and the second welfare theorem
- Abstracts: The Los Angeles riot and the economics of urban unrest. Information technology and the future of cities. Opportunities, race, and urban location: the influence of John Kain
- Abstracts: The estate tax and the demise of the family business. Minimum standards, insurance regulation and adverse selection: evidence from the Medigap market
- Abstracts: Estate taxation with intended and accidental bequests . Optimal income tax in the presence of status effect. Simulating the transmission of wealth inequality via bequests
- Abstracts: A change of power in Romania: the results and significance of the November 1996 elections. The return of populism - the 2000 Romanian elections