Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: http://hdl.handle.net/10419/54927
Autoren: 
Boadway, Robin
Pestieau, Pierre
Datum: 
2011
Schriftenreihe/Nr.: 
CESifo Working Paper No. 3667
Zusammenfassung: 
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using the latter case as an example, we derive two main results. If the income tax is less progressive than optimal, necessities should bear a lower tax rate than luxuries. If low-income households are income-constrained so cannot afford luxuries, it may be optimal to tax necessities at higher rates than luxuries, depending whether labor varies along the intensive or extensive margin.
Schlagwörter: 
optimal income tax
Atkinson-Stiglitz Theorem
indirect taxes
JEL: 
H21
H23
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
259.93 kB





Publikationen in EconStor sind urheberrechtlich geschützt.