RELATIVITY, INEQUALITY AND OPTIMAL NONLINEAR INCOME TAXATION

TamPub

Näytä suppeat kuvailutiedot

dc.contributor.author Kanbur, Ravi -
dc.contributor.author Tuomala, Matti -
dc.date.accessioned 2012-06-17T20:09:14Z
dc.date.available 2012-06-16 08:41:21 -
dc.date.available 2012-06-17T20:09:14Z
dc.date.issued 2010 -
dc.identifier.isbn 978-951-44-8042-3 -
dc.identifier.issn 1458-1191 -
dc.identifier.uri http://tampub.uta.fi/handle/10024/65542
dc.description.abstract How does concern for consumption relative to others ("relativity") affect the progressivity of the optimal income tax structure? In this paper we revisit this literature and present a more detailed analysis of the solution to the non-linear income tax problem with consumption interdependence than is currently available, generalizing some results and developing other results for cases with special objective functions and special distributions, as well as numerical simulations. Of particular interest for us is the interplay between inequality and relativity in determining the optimal tax schedule. We find support for greater progressivity in the tax structure as relative concern increases. But our numerical calculations show that this incremental impact is less at higher levels of inequality. We also explore what happens when the government does not accept the relative concerns of individuals and maximizes a non-welfarist objective function. -
dc.format.extent 32 -
dc.language.iso en -
dc.publisher Tampereen yliopisto -
dc.title RELATIVITY, INEQUALITY AND OPTIMAL NONLINEAR INCOME TAXATION -
dc.type fi=Erillisteos | en=Monograph| -
dc.identifier.urn urn:isbn:978-951-44-8042-3 -
dc.type.version fi=Kustantajan versio | en=Publisher's version| -
dc.subject.okm fi=Kansantaloustiede | en=Economics| -
dc.oldstats 290 -
dc.seriesname.electronic Tampere Economic Working Papers Net Series
dc.relation.numberinserieselectronic 75/2010

Viite kuuluu kokoelmiin:

Näytä suppeat kuvailutiedot