Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/172984 
Year of Publication: 
2017
Series/Report no.: 
CESifo Working Paper No. 6708
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
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
Appears in Collections:

Files in This Item:
File
Size





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