Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/102309
Authors: 
Beckmann, Klaus
Franz, Nele E.
Schneider, Andrea
Year of Publication: 
2014
Series/Report no.: 
Diskussionspapier, Helmut-Schmidt-Universität, Fächergruppe Volkswirtschaftslehre 144
Abstract: 
This paper considers optimal linear tax structures that are differentiated according to group membership. Groups can be heterogeneous with respect to both preferences and abilities. Contrary to most arguments in favour of tax privileges for certain groups, e.g. gender-based taxation, it is shown that consideration of the first moment of the relevant distributions (the average labour supply elasticity of the groups) is insufficient. We discuss the factors on which efficient differentiation would depend.
Subjects: 
optimal linear income taxation
preference heterogeneity
genderbased taxation
horizontal equity
JEL: 
H21
D31
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.