Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/172984
Authors: 
Bastani, Spencer
Blomquist, Sören
Micheletto, Luca
Year of Publication: 
2017
Series/Report no.: 
CESifo Working Paper 6708
Abstract: 
This paper highlights the possibility that negative marginal tax rates arise in an intensive-margin optimal income tax model where wages are exogenous and preferences are homogeneous, but where agents differ both in skills (labor market productivity) and their needs for a work-related consumption good.
Subjects: 
nonlinear income taxation
negative marginal tax rates
heterogeneity in needs
redistribution
JEL: 
H21
Document Type: 
Working Paper

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