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dc.contributor.authorJacquet, Laurenceen
dc.contributor.authorLehmann, Etienneen
dc.contributor.authorvan der Linden, Brunoen
dc.date.accessioned2011-01-27-
dc.date.accessioned2011-06-29T11:20:44Z-
dc.date.available2011-06-29T11:20:44Z-
dc.date.issued2010-
dc.identifier.urihttp://hdl.handle.net/10419/46526-
dc.description.abstractWe derive a general optimal income tax formula when individuals respond along both the intensive and extensive margins and when income effects can prevail. Individuals are heterogeneous across two dimensions: their skill and their disutility of participation. Preferences over consumption and work effort can differ with respect to the level of skill, with only the Spence-Mirrlees condition being imposed. Employing a new tax perturbation approach that integrates the nonlinearity of the tax function into the behavioral elasticities, we derive a fairly mild condition for optimal marginal tax rates to be nonnegative everywhere. Numerical simulations using U.S. data confirm the mildness of our conditions. The extensive margin strongly reduces the level of optimal marginal tax rates.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3308en
dc.subject.jelH21en
dc.subject.jelH23en
dc.subject.ddc330en
dc.subject.keywordoptimal tax formulaen
dc.subject.keywordtax perturbationen
dc.subject.keywordrandom participationen
dc.subject.stwOptimale Besteuerungen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerprogressionen
dc.subject.stwSteuerwirkungen
dc.subject.stwArbeitsangeboten
dc.subject.stwTheorieen
dc.subject.stwSimulationen
dc.subject.stwUSAen
dc.titleOptimal redistributive taxation with both extensive and intensive responses-
dc.typeWorking Paperen
dc.identifier.ppn644795522en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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