Revisiting the optimal linear income tax with categorical transfers
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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.
Slack , S E 2015 , ' Revisiting the optimal linear income tax with categorical transfers ' Economics Letters , vol 134 , pp. 73-77 . DOI: 10.1016/j.econlet.2015.06.015
Copyright © 2015 Published by Elsevier B.V. This is the author’s version of a work that was accepted for publication in Economics Letters. Changes resulting from the publishing process may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was published in Economics Letters, 2015, DOI: http://dx.doi.org/10.1016/j.econlet.2015.06.015
DescriptionThis work was supported by AXA Research Fund.
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