Revisiting the optimal linear income tax with categorical transfers

Slack, Sean Edward

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dc.contributor.author	Slack, Sean Edward
dc.date.accessioned	2016-12-27T00:32:13Z
dc.date.available	2016-12-27T00:32:13Z
dc.date.issued	2015-09
dc.identifier	199670029
dc.identifier	b1804512-2978-4eba-adb7-ba5d0bbf46fd
dc.identifier	84934311959
dc.identifier	000361257400019
dc.identifier.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	en
dc.identifier.issn	0165-1765
dc.identifier.uri	https://hdl.handle.net/10023/10018
dc.description	This work was supported by AXA Research Fund.	en
dc.description.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.
dc.format.extent	247446
dc.language.iso	eng
dc.relation.ispartof	Economics Letters	en
dc.subject	Between-group inequality	en
dc.subject	Categorical benefit	en
dc.subject	Linear income	en
dc.subject	Tax	en
dc.subject	Social marginal value of income	en
dc.subject	HB Economic Theory	en
dc.subject	SDG 10 - Reduced Inequalities	en
dc.subject.lcc	HB	en
dc.title	Revisiting the optimal linear income tax with categorical transfers	en
dc.type	Journal article	en
dc.contributor.institution	University of St Andrews. School of Economics and Finance	en
dc.identifier.doi	10.1016/j.econlet.2015.06.015
dc.description.status	Peer reviewed	en
dc.date.embargoedUntil	2017-03-01
dc.identifier.url	http://dx.doi.org/10.1016/j.econlet.2015.06.015	en

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