Optimal fiscal and public expenditure policy in a two-class economy
Article Abstract:
A standard optimal taxation model of two persons and two goods is used to evaluate the proper calculation of tax rates on commodities and the action between marginal and commodity taxes. The model illustrates the need to tax more heavily the good that is complementary with leisure, with regards to two private goods. Accepted rules for income taxes are illustrated to be supported by considerations for counteracting the distortions made on the commodity markets.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 1996
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Redistributive taxation and the household: the case of individual filings
Article Abstract:
The efficiency properties of an income tax schedule that redistributes from rich to poor households are characterised and the tax treatment of households under individual filings are examined. The main conclusion is that, the government imposes a positive marginal tax rate on high incomes, and sets the marginal tax rate on low incomes, to prevent tax arbitrage.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2003
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An alternative way to model merit good arguments
Article Abstract:
An alternative approach to measure the willingness of a consumer to pay for a merit good is developed.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2005
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