Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: http://hdl.handle.net/10419/100435
Autoren: 
Hansen, Emanuel
Datum: 
2014
Reihe/Nr.: 
Beiträge zur Jahrestagung des Vereins für Socialpolitik 2014: Evidenzbasierte Wirtschaftspolitik - Session: Taxation V E15-V2
Zusammenfassung: 
The paper studies optimal income taxation in a model with labor supply responses at the intensive and the extensive margin. It is shown that a utilitarian desire for redistribution does not pin down the sign of the optimal marginal tax rate: labor supply may be downward distorted, undistorted, or even upward distorted at both margins. The paper provides suffi cient conditions for the optimality of an EITC-style tax/transfer scheme under which labor supply is upward distorted at both margins for some skill groups. Furthermore, the paper shows optimal upward distortions at the intensive margin are driven by a non-standard tradeoff between effi ciency at the intensive margin and effi ciency at the extensive margin.
JEL: 
H21
H23
D82
Dokumentart: 
Conference Paper

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