| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w3289 |
| 来源ID | Working Paper 3289 |
| Randomization in Optimal Income Tax Schedules | |
| Dagobert L. Brito; Jonathan H. Hamilton; Steven M. Slutsky; Joseph E. Stiglitz | |
| 发表日期 | 1990-03-01 |
| 出版年 | 1990 |
| 语种 | 英语 |
| 摘要 | The optimal income tax problem, since it requires self-selection constraints which define nonconvex feasible sets, is one of the many problems in economics for which randomization in the solution may be desirable. For a two-class economy. we characterize the optimal random tax schedules and we present necessary and sufficient conditions for the desirability of local randomization. The standard single-crossing restriction on preferences is not required for these results. We also show that randomization can be beneficial without violating (ex post as well as ex ante) horizontal equity. Lastly, we give an example to demonstrate that the gains from randomization may be large. |
| 主题 | Macroeconomics |
| URL | https://www.nber.org/papers/w3289 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/560577 |
| 推荐引用方式 GB/T 7714 | Dagobert L. Brito,Jonathan H. Hamilton,Steven M. Slutsky,et al. Randomization in Optimal Income Tax Schedules. 1990. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w3289.pdf（335KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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