| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP16797 |
| DP16797 Optimal Taxation with Multiple Incomes and Types | |
| Kevin Spiritus; Etienne LEHMANN; Sander Renes; Floris Zoutman | |
| 发表日期 | 2022-01-19 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple incomes and differ along many unobserved dimensions. We derive the necessary conditions for the government’s optimum using both a tax perturbation and a mechanism design approach, and show that both methods produce the same results. Our main contribution is to propose a numerical method to find the optimal tax schedule. Applied to the optimal taxation of couples, we find that optimal isotax curves are very close to linear and parallel. The slope of isotax curves is strongly affected by the relative tax-elasticity of male and female income. We make several additional contributions, including a test for Pareto efficiency and a condition on primitives that ensures the government’s necessary conditions are sufficient and the solution to the problem is unique. |
| 主题 | Public Economics |
| 关键词 | Nonlinear optimal taxation Multidimensional screening Household income taxation |
| URL | https://cepr.org/publications/dp16797-0 |
| 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/545870 |
| 推荐引用方式 GB/T 7714 | Kevin Spiritus,Etienne LEHMANN,Sander Renes,et al. DP16797 Optimal Taxation with Multiple Incomes and Types. 2022. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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