| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP11008 |
| DP11008 Optimal Taxation with Behavioral Agents | |
| Xavier Gabaix; Emmanuel Farhi | |
| 发表日期 | 2015-12-20 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | This paper develops a theory of optimal taxation with behavioral agents. We use a general behavioral framework that encompasses a wide range of behavioral biases such as misperceptions, internalities and mental accounting. We revisit the three pillars of optimal taxation: Ramsey (linear commodity taxation to raise revenues and redistribute), Pigou (linear commodity taxation to correct externalities) and Mirrlees (nonlinear income taxation). We show how the canonical optimal tax formulas are modified and lead to a rich set of novel economic insights. We also show how to incorporate nudges in the optimal taxation frameworks, and jointly characterize optimal taxes and nudges. We explore the Diamond-Mirrlees productive efficiency result and the Atkinson-Stiglitz uniform commodity taxation proposition, and find that they are more likely to fail with behavioral agents. |
| 主题 | Public Economics |
| 关键词 | Behavioural public finance Inattention Mistakes Nudges |
| URL | https://cepr.org/publications/dp11008 |
| 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/539837 |
| 推荐引用方式 GB/T 7714 | Xavier Gabaix,Emmanuel Farhi. DP11008 Optimal Taxation with Behavioral Agents. 2015. |
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