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Recent Advances in Optimal Income Taxation

Listed author(s):
  • Robin Boadway

    ()

    (Queen’s University)

This paper reviews recent contributions to the theory of optimal taxation, particularly those that are policy-relevant. These include refinements of the Mirrlees optimal income tax model, optimal redistribution when workers make labour decisions along the extensive margin, generalizations of the atkinson-Stiglitz and deaton Theorems on uniform commodity taxation, the implications of involuntary unemployment for redistribution and unemployment insurance, dynamic optimal taxation and the taxation of capital income, non-tax instruments for redistribution, and problems arising if preferences are heterogeneous.

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Article provided by IEF in its journal Hacienda Pública Española/Review of Public Economics.

Volume (Year): 200 (2012)
Issue (Month): 1 (March)
Pages: 15-39

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Handle: RePEc:hpe:journl:y:2012:v:200:i:1:p:15-39
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References listed on IDEAS
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  1. Tuomala, Matti, 1990. "Optimal Income Tax and Redistribution," OUP Catalogue, Oxford University Press, number 9780198286059, December.
  2. Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno, 2010. "Optimal Redistributive Taxation with both Extensive and Intensive Responses," Discussion Paper Series in Economics 7/2010, Department of Economics, Norwegian School of Economics.
  3. Arthur J. Hosios, 1990. "On The Efficiency of Matching and Related Models of Search and Unemployment," Review of Economic Studies, Oxford University Press, vol. 57(2), pages 279-298.
  4. Narayana Kocherlakota, 2004. "The New Dynamic Public Finance," Annual Meeting Plenary 2004-3, Society for Economic Dynamics.
  5. Etienne Lehmann & Alexis Parmentier & Bruno Van der Linden, 2011. "Optimal Income Taxation with Endogenous Participation and Search Unemployment," CESifo Working Paper Series 3324, CESifo Group Munich.
  6. Roger H. Gordon & Julie Berry Cullen, 2010. "Income Redistribution in a Federal System of Governments," NBER Chapters, in: Fiscal Federalism, pages 1100-1109 National Bureau of Economic Research, Inc.
  7. Robin Boadway & Katherine Cuff, 1999. "Monitoring Job Search as an Instrument For Targeting Transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(3), pages 317-337, August.
  8. Laurence Jacquet & Bruno Van der Linden, 2006. "The Normative Analysis of Tagging Revisited: Dealing with Stigmatization," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(2), pages 168-198, June.
  9. Fleurbaey,Marc & Maniquet,François, 2011. "A Theory of Fairness and Social Welfare," Cambridge Books, Cambridge University Press, number 9780521715348, October.
  10. Myles,Gareth D., 1995. "Public Economics," Cambridge Books, Cambridge University Press, number 9780521497695, October.
  11. BOADWAY, R. & MARCHAND, M. & PESTIEAU, P. & del MAR RACIONERO, M., 2001. "Optimal redistribution with heterogeneous preferences for leisure," CORE Discussion Papers 2001025, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  12. N. Gregory Mankiw & Matthew Weinzierl, 2010. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 155-176, February.
  13. Raj Chetty & Emmanuel Saez, 2010. "Optimal Taxation and Social Insurance with Endogenous Private Insurance," American Economic Journal: Economic Policy, American Economic Association, vol. 2(2), pages 85-114, May.
  14. Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2007. "Taxing Capital? Not a Bad Idea After All!," NBER Working Papers 12880, National Bureau of Economic Research, Inc.
  15. Hoon, H.T. & Phelps, E.S., 1998. "Low-Wage Employment Subsidies in a Labor-Turnover Model of the 'Natural Rate'," Papers 98-004, Indiana - Center for Econometric Model Research.
  16. Mathias Hungerbuehler & Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2006. "Optimal Redistributive Taxation in a Search Equilibrium Model," Post-Print hal-01248161, HAL.
  17. Camille Landais & Pascal Michaillat & Emmanuel Saez, 2010. "Optimal unemployment insurance over the business cycle," LSE Research Online Documents on Economics 35596, London School of Economics and Political Science, LSE Library.
  18. Hungerbühler, Mathias & Lehmann, Etienne, 2009. "On the optimality of a minimum wage: New insights from optimal tax theory," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 464-481, April.
  19. Thomas Crossley & Hamish Low, 2005. "Borrowing constraints, the cost of precautionary saving and unemployment insurance," IFS Working Papers W05/02, Institute for Fiscal Studies.
  20. Chetty, Nadarajan, 2009. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," Scholarly Articles 9748527, Harvard University Department of Economics.
  21. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 175-208.
  22. Katherine Cuff, 2000. "Optimality of workfare with heterogeneous preferences," Canadian Journal of Economics, Canadian Economics Association, vol. 33(1), pages 149-174, February.
  23. Chetty, Raj, 2008. "Moral Hazard versus Liquidity and Optimal Unemployment Insurance," Scholarly Articles 9751256, Harvard University Department of Economics.
  24. Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden, 2012. "Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses," CESifo Working Paper Series 3779, CESifo Group Munich.
  25. Martin Neil Baily, 1974. "Wages and Employment under Uncertain Demand," Review of Economic Studies, Oxford University Press, vol. 41(1), pages 37-50.
  26. Vidar Christiansen, 1981. "Evaluation of Public Projects under Optimal Taxation," Review of Economic Studies, Oxford University Press, vol. 48(3), pages 447-457.
  27. Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2007. "Redistributive Taxation under Ethical Behaviour," Scandinavian Journal of Economics, Wiley Blackwell, vol. 109(3), pages 505-529, 09.
  28. Robin, BOADWAY & Laurence, JACQUET, 2006. "Optimal Marginal and Average Income Taxation under Maxi-min," Discussion Papers (ECON - Département des Sciences Economiques) 2006020, Université catholique de Louvain, Département des Sciences Economiques.
  29. Raj Chetty & Adam Looney, 2005. "Consumption Smoothing and the Welfare Consequences of Social Insurance in Developing Economies," NBER Working Papers 11709, National Bureau of Economic Research, Inc.
  30. Robin Boadway & Katherine Cuff, 1999. "A Minimum Wage can be Welfare-Improving and Employment-Enhancing," Working Papers 980, Queen's University, Department of Economics.
  31. Raj Chetty, 2008. "Erratum: Moral Hazard versus Liquidity and Optimal Unemployment Insurance," Journal of Political Economy, University of Chicago Press, vol. 116(6), pages 1197-1197, December.
  32. Robin Boadway & Firouz Gahvari, 2006. "Optimal Taxation with Consumption Time as a Leisure or Labor Substitute," Working Papers 1068, Queen's University, Department of Economics.
  33. W. J. Corlett & D. C. Hague, 1953. "Complementarity and the Excess Burden of Taxation," Review of Economic Studies, Oxford University Press, vol. 21(1), pages 21-30.
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