| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w22076
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| 来源ID | Working Paper 22076
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| Mirrlees meets Diamond-Mirrlees |
| Florian Scheuer; Iván Werning
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| 发表日期 | 2016-03-14
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| 出版年 | 2016
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| 语种 | 英语
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| 摘要 | We show that the Diamond and Mirrlees (1971) linear tax model contains the Mirrlees (1971) nonlinear tax model as a special case. In this sense, the Mirrlees model is an application of Diamond-Mirrlees. We also derive the optimal tax formula in Mirrlees from the Diamond-Mirrlees formula. In the Mirrlees model, the relevant compensated cross-price elasticities are zero, providing a situation where an inverse elasticity rule holds. We provide four extensions that illustrate the power and ease of our approach, based on Diamond-Mirrlees, to study nonlinear taxation. First, we consider annual taxation in a lifecycle context. Second, we include human capital investments. Third, we incorporate more general forms of heterogeneity into the basic Mirrlees model. Fourth, we consider an extensive margin labor force participation decision, alongside the intensive margin choice. In all these cases, the relevant optimality condition is easily obtained as an application of the general Diamond-Mirrlees tax formula. |
| 主题 | Microeconomics
; Welfare and Collective Choice
; Economics of Information
; Macroeconomics
; Fiscal Policy
; Public Economics
; Taxation
|
| URL | https://www.nber.org/papers/w22076
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/579749
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推荐引用方式
GB/T 7714 |
Florian Scheuer,Iván Werning. Mirrlees meets Diamond-Mirrlees. 2016.
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文件名：
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w22076.pdf
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格式：
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Adobe PDF
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