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A note on nonlinear taxation in an overlapping generations model

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  • Brett, Craig

Abstract

This paper analyses the conditions under which savings should receive special tax treatment. A two–class overlapping generation model is presented, and a simple condition for the taxation or subsidisation of savings is derived and interpreted.

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File URL: http://mpra.ub.uni-muenchen.de/8776/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 8776.

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Date of creation: 15 Aug 1998
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Handle: RePEc:pra:mprapa:8776

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Related research

Keywords: nonlinear taxation; tax base; overlapping generations model;

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References

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  1. Jukka Pirttilä & Matti Tuomala, 1999. "On Optimal Non-Linear Taxation and Public Good Provision in Overlapping Generations Economy," Discussion Papers, Government Institute for Economic Research Finland (VATT) 200, Government Institute for Economic Research Finland (VATT).
  2. Guesnerie, Roger & Seade, Jesus, 1982. "Nonlinear pricing in a finite economy," Journal of Public Economics, Elsevier, Elsevier, vol. 17(2), pages 157-179, March.
  3. Boadway, R. & Marchand, M., 1990. "The use of public expenditures for distributive purposes," CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) 1990066, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Robin Boadway & David Wildasin, 1994. "Taxation and savings: a survey," Fiscal Studies, Institute for Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 19-63, August.
  5. Dillen, M. & Lundholm, M., 1992. "Dynamic Income Taxation, Redistribution, and the Ratchet Effect," Papers, Uppsala - Working Paper Series 1992-3, Uppsala - Working Paper Series.
  6. Robin Boadway & Michael Keen, 1991. "Public Goods, Self-Selection and Optimal Income Taxation," Working Papers, Queen's University, Department of Economics 828, Queen's University, Department of Economics.
  7. Myles,Gareth D., 1995. "Public Economics," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9780521497695.
  8. Besley, Timothy & Coate, Stephen, 1992. "Workfare versus Welfare Incentive Arguments for Work Requirements in Poverty-Alleviation Programs," American Economic Review, American Economic Association, American Economic Association, vol. 82(1), pages 249-61, March.
  9. Ordover, J. A. & Phelps, E. S., 1979. "The concept of optimal taxation in the overlapping-generations model of capital and wealth," Journal of Public Economics, Elsevier, Elsevier, vol. 12(1), pages 1-26, August.
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Citations

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Cited by:
  1. Aronsson, Thomas & Sjögren, Tomas & Witterblad, Mikael, 2008. "Optimal Taxation and Asymmetric Information in an Economy with Second-Hand Trade," UmeÃ¥ Economic Studies, UmeÃ¥ University, Department of Economics 732, Umeå University, Department of Economics.
  2. Sören Blomquist & Luca Micheletto, 2008. "Age-related Optimal Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, Wiley Blackwell, vol. 110(1), pages 45-71, 03.
  3. Gerhard Glomm & Juergen Jung, 2013. "The Timing of Redistribution," Southern Economic Journal, Southern Economic Association, vol. 80(1), pages 50-80, July.
  4. Aronsson, Thomas & Johansson-Stenman, Olof, 2008. "Positional Concerns with Multiple Reference Points: Optimal Income Taxation and Public Goods in an OLG Model," UmeÃ¥ Economic Studies, UmeÃ¥ University, Department of Economics 740, Umeå University, Department of Economics.
  5. Aronsson, Thomas & Johansson-Stenman, Olof, 2011. "State-Variable Public Goods When Relative Consumption Matters: A Dynamic Optimal Taxation Approach," UmeÃ¥ Economic Studies, UmeÃ¥ University, Department of Economics 828, Umeå University, Department of Economics.
  6. Aronsson, Thomas & Johansson-Stenman, Olof, 2009. "Positional Concerns In An Olg Model: Optimal Labor And Capital Income Taxation," Working Papers in Economics, University of Gothenburg, Department of Economics 355, University of Gothenburg, Department of Economics.
  7. Aronsson, Thomas & Johansson-Stenman, Olof, 2013. "Publicly Provided Private Goods and Optimal Taxation when Consumers Have Positional Preferences," Working Papers in Economics, University of Gothenburg, Department of Economics 558, University of Gothenburg, Department of Economics.
  8. Aronsson, Thomas & Granlund, David, 2010. "Present-Biased Preferences and Publicly Provided Health Care," HUI Working Papers, HUI Research 41, HUI Research.
  9. Aronsson, Thomas & Johansson-Stenman, olof, 2013. "State-Variable Public Goods and Social Comparisons over Time," Working Papers in Economics, University of Gothenburg, Department of Economics 555, University of Gothenburg, Department of Economics.

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