Revisiting the optimal linear income tax with categorical transfers
Abstract
When individuals differ in both productivity and some categorical attribute, optimal linear/piecewise-linear tax expressions are written to capture cases where it is suboptimal to eliminate inequality in the average social marginal value of income between categorical groups. Simulations provide examples.
Citation
Slack , S E 2015 , ' Revisiting the optimal linear income tax with categorical transfers ' , Economics Letters , vol. 134 , pp. 73-77 . https://doi.org/10.1016/j.econlet.2015.06.015
Publication
Economics Letters
Status
Peer reviewed
ISSN
0165-1765Type
Journal article
Description
This work was supported by AXA Research Fund.Collections
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