| 来源类型 | Working Paper
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| 规范类型 | 报告
|
| DOI | 10.3386/w30199
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| 来源ID | Working Paper 30199
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| Optimal Income Taxation |
| Louis Kaplow
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| 发表日期 | 2022-07-04
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| 出版年 | 2022
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| 语种 | 英语
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| 摘要 | This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout, the analysis highlights paths for further investigation. Areas of focus include multidimensional abilities and endogenous wages; asymmetric information and the income of founders; production and consumption externalities from labor effort; market power and rents; behavioral phenomena relating to perceptions of the income tax schedule, myopic labor supply, and the interactions of savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and the use of other instruments; and issues relating to the social welfare function and utility functions, including nonwelfarist objectives, welfare weights, heterogeneous preferences, and taxation of the family. |
| 主题 | Other
; General, Teaching
; Microeconomics
; Welfare and Collective Choice
; Economics of Information
; Public Economics
; Taxation
; Public Goods
; National Fiscal Issues
; Labor Economics
; Labor Supply and Demand
; Industrial Organization
; Antitrust
|
| URL | https://www.nber.org/papers/w30199
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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/587871
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推荐引用方式
GB/T 7714 |
Louis Kaplow. Optimal Income Taxation. 2022.
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文件名：
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w30199.pdf
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格式：
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Adobe PDF
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