On Optimal Income Taxation with Heterogenous Work Preferences

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dc.contributor.author Tarkiainen, Ritva -
dc.contributor.author Tuomala, Matti -
dc.date.accessioned 2012-06-17T20:08:58Z
dc.date.available 2012-06-16 09:05:37 -
dc.date.available 2012-06-17T20:08:58Z
dc.date.issued 2004 -
dc.identifier.isbn 951-44-6081-2 -
dc.identifier.issn 1458-1191 -
dc.identifier.uri http://tampub.uta.fi/handle/10024/65461
dc.description.abstract This paper considers the problem of optimal income taxation when individuals are assumed to differ with respect to their earnings potential and work preferences. A numerical method for solving this two-dimensional problem has been developed. We assume an additive utility function, and utilitarian social objectives. Rather than solve the first order conditions associated with the problem, we directly compute the best tax function which can be written in terms of a second order B-spline function. Among our findings are that marginal tax rates are higher than one might anticipate, and that very little bunching occurs at the optimum. -
dc.format.extent 18 -
dc.language.iso en -
dc.publisher Tampereen yliopisto -
dc.title On Optimal Income Taxation with Heterogenous Work Preferences -
dc.type fi=Erillisteos | en=Monograph| -
dc.identifier.urn urn:isbn:951-44-6081-2 -
dc.type.version fi=Kustantajan versio | en=Publisher's version| -
dc.subject.okm fi=Kansantaloustiede | en=Economics| -
dc.oldstats 525 -
dc.seriesname.electronic Tampere Economic Working Papers Net Series
dc.relation.numberinserieselectronic 32/2004

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