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Optimal nonlinear taxes for families

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Author Info
Craig Brett ()

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Abstract

The problem faced by a taxation authority choosing a tax schedule for families is modeled as a multi-dimensional screening problem. A description of the possible constrained Pareto-efficient mechanisms is given. The implications of a standard redistributive assumption on the sign of marginal tax rates is explored. In contrast to unidimensional taxation models, the redistributive assumption does not imply that marginal tax rates are everywhere non-negative. The qualitative features of optimal tax schedules are discussed. It is concluded that taxation based solely on total family income is rarely optimal. Copyright Springer Science + Business Media, LCC 2007

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File URL: http://hdl.handle.net/10.1007/s10797-006-9000-1
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 14 (2007)
Issue (Month): 3 (June)
Pages: 225-261
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Handle: RePEc:kap:itaxpf:v:14:y:2007:i:3:p:225-261

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Web page: http://www.springerlink.com/link.asp?id=102915

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Related research
Keywords: Asymmetric information; Household decision making; Multi-dimensional screening; Optimal income taxation;

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Brito, Dagobert L, et al, 1990. "Pareto Efficient Tax Structures," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 61-77, January. [Downloadable!] (restricted)
  2. Armstrong, Mark, 1996. "Multiproduct Nonlinear Pricing," Econometrica, Econometric Society, vol. 64(1), pages 51-75, January. [Downloadable!] (restricted)
  3. Chambers, Robert G., 1989. "Concentrated objective functions for nonlinear taxation models," Journal of Public Economics, Elsevier, vol. 39(3), pages 365-375, August. [Downloadable!] (restricted)
  4. Seade, J. K., 1977. "On the shape of optimal tax schedules," Journal of Public Economics, Elsevier, vol. 7(2), pages 203-235, April. [Downloadable!] (restricted)
  5. Steven Matthews & John Moore, 1985. "Monopoly Provision of Quality and Warranties: An Exploration in the Theory of Multidimensional Screening," Discussion Papers 661, Northwestern University, Center for Mathematical Studies in Economics and Management Science. [Downloadable!]
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  6. Roell, Ailsa A., 1985. "A note on the marginal tax rate in a finite economy," Journal of Public Economics, Elsevier, vol. 28(2), pages 267-272, November. [Downloadable!] (restricted)
  7. Dixit, Avinash & Seade, Jesus, 1979. "Utilitarian versus egalitarian redistributions," Economics Letters, Elsevier, vol. 4(2), pages 121-124. [Downloadable!] (restricted)
  8. Dana Jr. James D., 1993. "The Organization and Scope of Agents: Regulating Multiproduct Industries," Journal of Economic Theory, Elsevier, vol. 59(2), pages 288-310, April. [Downloadable!] (restricted)
  9. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Blackwell Publishing, vol. 38(114), pages 175-208, April. [Downloadable!] (restricted)
  10. J. A. Mirrlees, 1976. "Optimal Tax Theory: A Synthesis," Working papers 176, Massachusetts Institute of Technology (MIT), Department of Economics.
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  11. Guesnerie, Roger & Seade, Jesus, 1982. "Nonlinear pricing in a finite economy," Journal of Public Economics, Elsevier, vol. 17(2), pages 157-179, March. [Downloadable!] (restricted)
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  12. Stiglitz, Joseph E., 1982. "Self-selection and Pareto efficient taxation," Journal of Public Economics, Elsevier, vol. 17(2), pages 213-240, March. [Downloadable!] (restricted)
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  13. Weymark, John A, 1987. "Comparative Static Properties of Optimal Nonlinear Income Taxes," Econometrica, Econometric Society, vol. 55(5), pages 1165-85, September. [Downloadable!] (restricted)
  14. Weymark, John A., 1986. "A reduced-form optimal nonlinear income tax problem," Journal of Public Economics, Elsevier, vol. 30(2), pages 199-217, July. [Downloadable!] (restricted)
  15. Besley, Timothy & Coate, Stephen, 1995. "The Design of Income Maintenance Programmes," Review of Economic Studies, Blackwell Publishing, vol. 62(2), pages 187-221, April. [Downloadable!] (restricted)
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  16. Schroyen, Fred, 2003. "Redistributive taxation and the household: the case of individual filings," Journal of Public Economics, Elsevier, vol. 87(11), pages 2527-2547, October. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Immervoll H & Kleven H & Kreiner C & Verdelin N, 2008. "An Evaluation Of The Tax Transfer Treatment Of Married Couples In European Countries," EUROMOD Working Papers EM7/08, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
    Other versions:
  2. Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2007. "Income Taxation of Couples and the Tax Unit Choice," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
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