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dc.contributor.authorHellwig, Martinen
dc.date.accessioned2006-05-23-
dc.date.accessioned2009-08-06T09:27:18Z-
dc.date.available2009-08-06T09:27:18Z-
dc.date.issued2005-
dc.identifier.urihttp://hdl.handle.net/10419/26884-
dc.description.abstractFor the standard specification of the utilitarian optimal income tax problem with hidden characteristics, the paper shows that randomized tax schemes are undesirable if preferences exhibit a property of weakly decreasing risk aversion according to the multidimensional risk aversion concept of Hellwig (2004). The property of decreasing risk aversion also implies uniqueness of the optimal income tax schedule and continuity in cases where the type distribution has a continuous density.en
dc.language.isoengen
dc.publisher|aMax Planck Institute for Research on Collective Goods |cBonnen
dc.relation.ispartofseries|aPreprints of the Max Planck Institute for Research on Collective Goods |x2005,27en
dc.subject.jelH21en
dc.subject.ddc330en
dc.subject.keywordOptimal Income Taxationen
dc.subject.keywordRandomized Incentive Schemesen
dc.subject.keywordNonincreasing Risk Aversionen
dc.subject.stwEinkommensteueren
dc.subject.stwOptimale Besteuerungen
dc.subject.stwRisikoaversionen
dc.subject.stwÖkonomischer Anreizen
dc.subject.stwTheorieen
dc.titleThe undesirability of randomized income taxation under decreasing risk aversion-
dc.typeWorking Paperen
dc.identifier.ppn512215219en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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