Optimal income tax and redistribution
著者
書誌事項
Optimal income tax and redistribution
Clarendon Press, 1990 , Oxford University Press, 1990
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注記
Bibliography: p. [185]-193
Includes index
内容説明・目次
内容説明
This book provides a comprehensive survey of optimal income tax theory, following the development of research strategy from the basic Mirrlees model through to its refinements, examining how optimal tax rates and the shape of tax schedules are affected by new considerations. Optimal tax theory has an important contribution to make to tax policy formation, and has become especially pertinent in recent years with the renewal of controversy over whether progressive
income tax is in fact desirable or not.
The author not only covers the historical background and modern formulations of the theory, but extends his discussion to consider the most important extensions of the model and the interrelation of income tax with other instruments of tax and expenditure policy.
目次
- Introductory survey
- on social objectives
- labour supply and income taxation
- optimal redistribution in the two-class economy
- optimal linear income taxation
- Mirrleesian optimal non-linear income tax model
- optimal income taxation and educational decisions
- optimal income taxation and utility interdependence
- optimal non-linear income taxation and uncertainty
- an optimal integrated tax system
- concluding remarks.
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