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Nonlinear Income Taxes and the Utility Possibility Set

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Author Info
Andersson, Tommy () (Department of Economics, Lund University)

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Abstract

This article analyzes constrained Pareto efficient nonlinear income tax schedules that are monotonic chains to the left. It is demonstrated that as long as all individuals have a positive consumption at the tax schedule that maximizes the utility of the worst-off individual, the constrained utility possibility set is convex. As a consequence, all constrained Pareto efficient nonlinear income tax schedules that are monotonic chains to the left can be identified by maximizing a weighted summation of net utilities.

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Publisher Info
Paper provided by Lund University, Department of Economics in its series Working Papers with number 2005:20.

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Length: 9 pages
Date of creation: 04 Mar 2005
Date of revision: 05 Oct 2005
Publication status: Published in Economics Bulletin, 2007, pages 1-8.
Handle: RePEc:hhs:lunewp:2005_020

Contact details of provider:
Postal: Department of Economics, School of Economics and Management, Lund University, Box 7082, S-220 07 Lund,Sweden
Phone: +46 +46 222 0000
Fax: +46 +46 2224613
Web page: http://www.nek.lu.se/
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Related research
Keywords: Nonlinear income taxation Utility possibility set Convexity

Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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This page was last updated on 2008-10-8.


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