Choosing the tax rate in a linear income tax structure
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Rainald Borck, 2007.
"Voting, Inequality And Redistribution,"
Journal of Economic Surveys, Wiley Blackwell, vol. 21(1), pages 90-109, February.
- Rainald Borck, 2005. "Voting, Inequality, and Redistribution," Discussion Papers of DIW Berlin 503, DIW Berlin, German Institute for Economic Research.
- Roberts, Kevin W. S., 1977. "Voting over income tax schedules," Journal of Public Economics, Elsevier, vol. 8(3), pages 329-340, December.
- Gans, Joshua S. & Smart, Michael, 1996. "Majority voting with single-crossing preferences," Journal of Public Economics, Elsevier, vol. 59(2), pages 219-237, February.
- Creedy, John, 1998. "Means-Tested versus Universal Transfers: Alternative Models and Value Judgements," The Manchester School of Economic & Social Studies, University of Manchester, vol. 66(1), pages 100-117, January.
- Deaton, Angus, 1983. "An explicit solution to an optimal tax problem," Journal of Public Economics, Elsevier, vol. 20(3), pages 333-346, April.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
- Creedy, John & Francois, Patrick, 1993. "Voting over income tax progression in a two-period model," Journal of Public Economics, Elsevier, vol. 50(2), pages 291-298, February.
- Banks, James & Blundell, Richard & Lewbel, Arthur, 1996.
"Tax Reform and Welfare Measurement: Do We Need Demand System Estimation?,"
Economic Journal, Royal Economic Society, vol. 106(438), pages 1227-1241, September.
- James Banks & Richard Blundell & Arthur Lewbel, 1994. "Tax reform and welfare measurement: do we need demand system estimation?," IFS Working Papers W94/11, Institute for Fiscal Studies.
- Diamond, Peter A, 1998.
"Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates,"
American Economic Review, American Economic Association, vol. 88(1), pages 83-95, March.
- Diamond, P., 1994. "Optimal Income Taxation: An Exemple with a U-Shaped Pattern of Optimal Marginal Tax Rates," Working papers 94-14, Massachusetts Institute of Technology (MIT), Department of Economics.
- John Creedy, 1996. "Fiscal Policy and Social Welfare," Books, Edward Elgar Publishing, number 797.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- John Creedy, 2015.
"The elasticity of taxable income, welfare changes and optimal tax rates,"
New Zealand Economic Papers, Taylor & Francis Journals, vol. 49(3), pages 227-248, August.
- Creedy, John, 2013. "The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates," Working Paper Series 2875, Victoria University of Wellington, Chair in Public Finance.
- John Creedy, 2015.
"The elasticity of taxable income, welfare changes and optimal tax rates,"
New Zealand Economic Papers, Taylor & Francis Journals, vol. 49(3), pages 227-248, August.
- Creedy, John, 2013. "The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates," Working Paper Series 18789, Victoria University of Wellington, Chair in Public Finance.
- Creedy, John & Gemmell, Norman, 2012.
"Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures,"
Working Paper Series
18713, Victoria University of Wellington, Chair in Public Finance.
- John Creedy & Norman Gemmell, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/27, New Zealand Treasury.
- John Creedy, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/24, New Zealand Treasury.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- John Creedy, 2007. "Choosing The Tax Rate in a Linear Income Tax Structure: An Introduction," Department of Economics - Working Papers Series 1006, The University of Melbourne.
- John Creedy, 2010.
"Personal Income Tax Structure: Theory and Policy,"
Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 7,
Edward Elgar Publishing.
- John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series 1063, The University of Melbourne.
- John Creedy, 2009. "Personal Income Taxation: From Theory to Policy," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 42(4), pages 496-506, December.
- John Creedy, 2009. "An Approximation For The Optimal Linear Income Tax Rate," Australian Economic Papers, Wiley Blackwell, vol. 48(3), pages 224-236, September.
- Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2021.
"Politically Feasible Reforms of Nonlinear Tax Systems,"
American Economic Review, American Economic Association, vol. 111(1), pages 153-191, January.
- Felix Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2017. "Politically Feasible Reforms of Non-Linear Tax Systems," CESifo Working Paper Series 6573, CESifo.
- Boyer, Pierre & Bierbrauer, Felix, 2018. "Politically feasible reforms of non-linear tax systems," CEPR Discussion Papers 13059, C.E.P.R. Discussion Papers.
- Bierbrauer, Felix J. & Boyer, Pierre C. & Peichl, Andreas, 2020. "Politically Feasible Reforms of Non-Linear Tax Systems," Rationality and Competition Discussion Paper Series 236, CRC TRR 190 Rationality and Competition.
- Marcus Berliant & Pierre C. Boyer, 2022.
"Politics and Income Taxes: Progress and Progressivity,"
CESifo Working Paper Series
10041, CESifo.
- Berliant, Marcus & Boyer, Pierre, 2023. "Politics and income taxes: progress and progressivity," MPRA Paper 118099, University Library of Munich, Germany.
- Berliant, Marcus & Boyer, Pierre, 2022. "Politics and income taxes: progress and progressivity," MPRA Paper 114959, University Library of Munich, Germany.
- Darong Dai & Guoqiang Tian, 2023. "Voting over selfishly optimal income tax schedules with tax-driven migrations," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 60(1), pages 183-235, January.
- Brett, Craig & Weymark, John A., 2016.
"Voting over selfishly optimal nonlinear income tax schedules with a minimum-utility constraint,"
Journal of Mathematical Economics, Elsevier, vol. 67(C), pages 18-31.
- Craig Brett & John A Weymark, 2016. "Voting over Selfishly Optimal Nonlinear Income Tax Schedules with a Minimum-Utility Constraint," Vanderbilt University Department of Economics Working Papers 16-00005, Vanderbilt University Department of Economics.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012.
"On the political economics of tax reforms: survey and empirical assessment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 598-624, August.
- Micael Castanheira & Gaëtan J.A. Nicodème & Paola Profeta & Gaëtan J.A. Nicodeme, 2011. "On the Political Economics of Tax Reforms," CESifo Working Paper Series 3538, CESifo.
- Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011. "On the political economics of tax reforms," CEPR Discussion Papers 8507, C.E.P.R. Discussion Papers.
- Stanley L. Winer & Walter Hettich, 2002. "The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters," Carleton Economic Papers 02-11, Carleton University, Department of Economics, revised 2004.
- Felix J. Bierbrauer & Pierre C. Boyer, 2016.
"Efficiency, Welfare, and Political Competition,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(1), pages 461-518.
- Felix Bierbrauer & Pierre C. Boyer, 2014. "Efficiency, Welfare, and Political Competition," CESifo Working Paper Series 4814, CESifo.
- John Creedy & Nicolas Hérault, 2009.
"Optimal Marginal Income Tax Reforms: A Microsimulation Analysis,"
Melbourne Institute Working Paper Series
wp2009n23, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- John Creedy & Nicolas Herault, 2009. "Optimal Marginal Income Tax Reforms: A Microsimulation Analysis," Department of Economics - Working Papers Series 1080, The University of Melbourne.
- Laura Mayoral & Joan Esteban, 2019.
"A politico-economic model of public expenditure and income taxation,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 479-507, November.
- Joan-Maria Esteban & Laura Mayoral, 2013. "A Politico-Economic Model of Public Expenditure and Income Taxation," Working Papers 743, Barcelona School of Economics.
- Jacobs, Bas & Jongen, Egbert L.W. & Zoutman, Floris T., 2017. "Revealed social preferences of Dutch political parties," Journal of Public Economics, Elsevier, vol. 156(C), pages 81-100.
- Moreno-Ternero, Juan D., 2011.
"Voting over piece-wise linear tax methods,"
Journal of Mathematical Economics, Elsevier, vol. 47(1), pages 29-36, January.
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 10.02, Universidad Pablo de Olavide, Department of Economics.
- MORENO-TERNERO, Juan D., 2010. "Voting over piece-wise linear tax methods," LIDAM Discussion Papers CORE 2010080, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 2010-01, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- MORENO-TERNERO, Juan D., 2011. "Voting over piece-wise linear tax methods," LIDAM Reprints CORE 2298, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Brett, Craig & Weymark, John A., 2017. "Voting over selfishly optimal nonlinear income tax schedules," Games and Economic Behavior, Elsevier, vol. 101(C), pages 172-188.
- John Creedy & Solmaz Moslehi, 2007. "The Optimal Composition of Government Expenditure," Department of Economics - Working Papers Series 1008, The University of Melbourne.
- Berliant, Marcus & Gouveia, Miguel, 2022. "On the Political Economy of Nonlinear Income Taxation," MPRA Paper 113140, University Library of Munich, Germany.
- Bierbrauer, Felix & Tsyvinski, Aleh & Werquin, Nicolas, 2021. "Taxes and Turnout: When the decisive voter stays at home," CEPR Discussion Papers 15928, C.E.P.R. Discussion Papers.
- Robert A.J. Dur & Coen N. Teulings, 2001.
"Education and Efficient Redistribution,"
Tinbergen Institute Discussion Papers
01-090/3, Tinbergen Institute, revised 12 Jun 2003.
- Robert A. J. Dur & Coenraad N. Teulings, 2001. "Education and Efficient Redistribution," CESifo Working Paper Series 592, CESifo.
More about this item
Keywords
Taxation and Subsidies: Efficiency; Optimal Taxation; Fiscal Policies and Behaviour of Economic Agents: General; Personal Income and Other Non-business Taxes and Subsidies; includes inheritance and gift taxes;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ozl:journl:v:11:y:2008:i:3:p:257-276. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sandie Rawnsley (email available below). General contact details of provider: https://edirc.repec.org/data/becurau.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.