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The optimal linear taxation of employment and self-employment incomes

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  • Parker, Simon C.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 73 (1999)
Issue (Month): 1 (July)
Pages: 107-123

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Handle: RePEc:eee:pubeco:v:73:y:1999:i:1:p:107-123

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Web page: http://www.elsevier.com/locate/inca/505578

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References

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  1. Pestieau, P. & Possen, U.M., 1988. "Tax Evasion And Occupational Choice," Papers 404, Cornell - Department of Economics.
  2. Kanbur, Ravi & Tuomala, Matti, 1994. " Inherent Inequality and the Optimal Graduation of Marginal Tax Rates," Scandinavian Journal of Economics, Wiley Blackwell, vol. 96(2), pages 275-82.
  3. PESTIEAU, Pierre & POSSEN, Uri, . "How do taxes affect occupational choice?," CORE Discussion Papers RP -1007, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1991. "Optimal linear income taxation in models with occupational choice," Journal of Public Economics, Elsevier, vol. 46(2), pages 133-162, November.
  5. Stern, N. H., 1976. "On the specification of models of optimum income taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 123-162.
  6. Feldstein, Martin, 1973. "On the optimal progressivity of the income tax," Journal of Public Economics, Elsevier, vol. 2(4), pages 357-376.
  7. Paul Baker, 1993. "Taxpayer compliance of the self-employed: estimates from household spending data," IFS Working Papers W93/14, Institute for Fiscal Studies.
  8. Showalter, Mark H. & Thurston, Norman K., 1997. "Taxes and labor supply of high-income physicians," Journal of Public Economics, Elsevier, vol. 66(1), pages 73-97, October.
  9. Sheshinski, Eytan, 1972. "The Optimal Linear Income-Tax," Review of Economic Studies, Wiley Blackwell, vol. 39(3), pages 297-302, July.
  10. Kihlstrom, Richard E & Laffont, Jean-Jacques, 1979. "A General Equilibrium Entrepreneurial Theory of Firm Formation Based on Risk Aversion," Journal of Political Economy, University of Chicago Press, vol. 87(4), pages 719-48, August.
  11. Christiansen, Vidar, 1988. " Choice of Occupation, Tax Incidence and Piecemeal Tax Revision," Scandinavian Journal of Economics, Wiley Blackwell, vol. 90(2), pages 141-59.
  12. Watson, Harry, 1985. "Tax evasion and labor markets," Journal of Public Economics, Elsevier, vol. 27(2), pages 231-246, July.
  13. Mazur, Mark J, 1989. "Optimal Linear Taxation with Stochastic Incomes," Public Finance = Finances publiques, , vol. 44(1), pages 31-50.
  14. Jung, Young H. & Snow, Arthur & Trandel, Gregory A., 1994. "Tax evasion and the size of the underground economy," Journal of Public Economics, Elsevier, vol. 54(3), pages 391-402, July.
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Cited by:
  1. Kjell Erik Lommerud & Bjørn Sandvik & Odd Rune Straume, 2004. "Good Jobs, Bad Jobs and Redistribution," Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(4), pages 703-720, December.
  2. Casey Rothschild & Florian Scheuer, 2012. "Redistributive Taxation in the Roy Model," NBER Working Papers 18228, National Bureau of Economic Research, Inc.
  3. Florian Scheuer & Casey Rothschild, 2012. "Redistributive Taxation in a Roy Model," 2012 Meeting Papers 395, Society for Economic Dynamics.
  4. repec:dgr:uvatin:2004105 is not listed on IDEAS
  5. Scheuer, Florian, 2013. "Adverse selection in credit markets and regressive profit taxation," Journal of Economic Theory, Elsevier, vol. 148(4), pages 1333-1360.
  6. Ergete Ferede, 2013. "Tax progressivity and self-employment: evidence from Canadian provinces," Small Business Economics, Springer, vol. 40(1), pages 141-153, January.

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