G2TT
来源类型Discussion paper
规范类型论文
来源IDDP15721
DP15721 Optimal tax problems with multidimensional heterogeneity: A mechanism design approach
Laurence Jacquet; Etienne LEHMANN
发表日期2021-01-26
出版年2021
语种英语
摘要We propose a new method, that we call an allocation perturbation, to derive the optimal nonlinear income tax schedules with multidimensional individual characteristics on which taxes cannot be conditioned. It is well established that, when individuals differ in terms of preferences on top of their skills, optimal marginal tax rates can be negative. In contrast, we show that with heterogeneous behavioral responses and skills, one has optimal positive marginal tax rates, under utilitarian preferences and maximin.
主题Public Economics
关键词Optimal taxation Mechanism design Multidimensional screening problems Allocation perturbation
URLhttps://cepr.org/publications/dp15721
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/544727
推荐引用方式
GB/T 7714
Laurence Jacquet,Etienne LEHMANN. DP15721 Optimal tax problems with multidimensional heterogeneity: A mechanism design approach. 2021.
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