Poverty Alleviation and Tax Policy

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dc.contributor.author Pirttilä, Jukka -
dc.contributor.author Tuomala, Matti -
dc.date.accessioned 2012-06-17T20:09:09Z
dc.date.available 2012-06-15 14:03:41 -
dc.date.available 2012-06-17T20:09:09Z
dc.date.issued 2003 -
dc.identifier.isbn 951-44-5673-4 -
dc.identifier.issn 1458-1191 -
dc.identifier.uri http://tampub.uta.fi/handle/10024/65523
dc.description.abstract This paper examines public good provision and tax policy ­ optimal non-linear income taxation and linear commodity taxation ­ when the government departs from purely welfarist objective function and seeks to minimise poverty. This assumption reflects much policy discussion and may help understand some divergences of practical tax policy from lessons in optimal tax analysis. In contrast to Atkinson and Stiglitz (1976), it may be optimal to use differentiated commodity tax rates, including the taxation of savings, even if preferences are separable in goods and leisure. The optimal effective marginal tax rate at the bottom of the distribution may be negative, suggesting that wage subsidy schemes can be optimal. Finally, optimal provision rules are derived for a public good under poverty minimisation. -
dc.format.extent 28 -
dc.language.iso en -
dc.publisher Tampereen yliopisto -
dc.title Poverty Alleviation and Tax Policy -
dc.type fi=Erillisteos | en=Monograph| -
dc.identifier.urn urn:isbn:951-44-5673-4 -
dc.type.version fi=Kustantajan versio | en=Publisher's version| -
dc.subject.okm fi=Kansantaloustiede | en=Economics| -
dc.oldstats 613 -
dc.seriesname.electronic Tampere Economic Working Papers Net Series
dc.relation.numberinserieselectronic 15/2003

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