Comments on Social Insurance and the Optimum Piecewise Linear Income Tax
Using Varian´s social insurance framework with a piecewise linear two bracket income tax, where t_1 is the tax rate in the lower bracket and t_1+t_2 is the tax rate in the upper bracket, Strawcynski (1998) claims that optimal requires t_1^*
|Date of creation:||13 Sep 1999|
|Date of revision:|
|Contact details of provider:|| Postal: Department of Economics, Stockholm, S-106 91 Stockholm, Sweden|
Phone: +46 8 16 20 00
Fax: +46 8 16 14 25
Web page: http://www.ne.su.se/
More information through EDIRC
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.:
- Joel Slemrod & Shlomo Yitzhaki & Joram Mayshar, 1991.
"The Optimal Two-Bracket Linear Income Tax,"
NBER Working Papers
3847, National Bureau of Economic Research, Inc.
- Varian, Hal R., 1980. "Redistributive taxation as social insurance," Journal of Public Economics, Elsevier, vol. 14(1), pages 49-68, August.
- Strawczynski, Michel, 1998. "Social insurance and the optimum piecewise linear income tax," Journal of Public Economics, Elsevier, vol. 69(3), pages 371-388, September.
- Lundholm, M., 1991. "Note on the Shape of the Optimum Income Tax Schedule : A Correction and a Comment," Papers 1991h, Uppsala - Working Paper Series.
- Sheshinski, Eytan, 1989. "Note on the shape of the optimum income tax schedule," Journal of Public Economics, Elsevier, vol. 40(2), pages 201-215, November.
When requesting a correction, please mention this item's handle: RePEc:hhs:sunrpe:1999_0008. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sten Nyberg)
If references are entirely missing, you can add them using this form.