G2TT
来源类型Discussion paper
规范类型论文
来源IDDP3522
DP3522 Globalization and Cooperative Relations
Giancarlo Spagnolo
发表日期2002-08-20
出版年2002
语种英语
摘要In order to explore the optimal taxation of low-skilled labour, we extend the standard model of optimal non-linear income taxation in the presence of quasi-linear preferences in leisure by allowing for in-voluntary unemployment, job search, an exogenous welfare benefit, and a non-utilitarian social welfare function. In trading of more low-skilled employment against more work effort of higher skilled workers, the government balances distortions on the search margin with those on work effort. Positive marginal tax rates at the bottom may help to encourage job search if this search is taxed on a net basis. Lower welfare benefits and search costs tend to reduce marginal tax rates throughout the skill distribution.
主题Public Economics
关键词Labour market search Social assistance Unemployment Low-skilled labour Non-linear taxation Participation margin Bunching
URLhttps://cepr.org/publications/dp3522
来源智库Centre for Economic Policy Research (United Kingdom)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/532533
推荐引用方式
GB/T 7714
Giancarlo Spagnolo. DP3522 Globalization and Cooperative Relations. 2002.
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