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When Kolm Meets Mirrless: ELIE

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Author Info
Alain Trannoy () (Greqam-Idep, EHESS)
Laurent Simula () (National University of Singapore and IDEP)
Laurent Simula () (National University of Singapore and IDEP)

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Abstract

This article discusses the properties of Kolm’s ELIE proposal in the context of optimal income taxation `a la Mirrlees. It first shows that ELIE gives rise to non-standard type-dependent budget sets, which has important implications in terms of a minimum labour requirement. Second, it adopts the Mirrleesian framework to characterize ELIE as a first-best tax scheme and casts light on the very specific shape of the distribution of social weights that generate it. Third, it shows that ELIE is incentivecompatible only when both gross income and time worked are verifiable, which seems to be a strong assumption for a non-negligible number of taxpayers.

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Publisher Info
Paper provided by Institut d'economie publique (IDEP), Marseille, France in its series IDEP Working Papers with number 0811.

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Length: 27
Date of creation: Nov 2008
Date of revision: Aug 2008
Handle: RePEc:iep:wpidep:0811

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Related research
Keywords: ELIE; Income Redistribution; Optimal Taxation; Incentive Compatibility.;

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Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement

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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. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484.
  2. Mirrlees, James A, 1997. "Information and Incentives: The Economics of Carrots and Sticks," Economic Journal, Royal Economic Society, vol. 107(444), pages 1311-29, September. [Downloadable!] (restricted)
  3. 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)
  4. Dasgupta, Partha & Hammond, Peter, 1980. "Fully progressive taxation," Journal of Public Economics, Elsevier, vol. 13(2), pages 141-154, April. [Downloadable!] (restricted)
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Cited by:
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  1. Laurent Simula & Alain Trannoy, 2008. "An Exploration of Incentive-Compatible ELIE," IDEP Working Papers 0812, Institut d'economie publique (IDEP), Marseille, France, revised 14 Dec 2008. [Downloadable!]
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