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The Optimal Linear Income-tax

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Cited by:

  1. Patricia Apps & Ray Rees, 2018. "Optimal family taxation and income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1093-1128, October.
  2. Hong, Jimin & Seog, S. Hun, 2018. "Life insurance settlement and the monopolistic insurance market," Insurance: Mathematics and Economics, Elsevier, vol. 81(C), pages 36-50.
  3. Demougin, Dominique & Schwager, Robert, 2003. "Law enforcement and criminality: Europe vs. USA," International Review of Law and Economics, Elsevier, vol. 23(2), pages 217-225, June.
  4. Mark Huggett & Wenlan Luo, 2023. "Optimal Income Taxation: An Urban Economics Perspective," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 847-866, December.
  5. Marie-Louise Leroux & Pierre Pestieau & Gregory Ponthiere, 2021. "Fair long-term care insurance," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(3), pages 503-533, October.
  6. Apps, Patricia & Rees, Ray, 2007. "The Taxation of Couples," IZA Discussion Papers 2910, Institute of Labor Economics (IZA).
  7. Michael Keane, 2011. "Income Taxation in a Life Cycle Model with Human Capital," Working Papers 201117, ARC Centre of Excellence in Population Ageing Research (CEPAR), Australian School of Business, University of New South Wales.
  8. Bas Jacobs, 2013. "Optimal redistributive tax and education policies in general equilibrium," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 312-337, April.
  9. Maurice March & Fred Schroyen, 2005. "Can a Mixed Health Care System be Desirable on Equity Grounds?," Scandinavian Journal of Economics, Wiley Blackwell, vol. 107(1), pages 1-23, March.
  10. Erwin Ooghe & Andreas Peichl, 2015. "Fair and Efficient Taxation under Partial Control," Economic Journal, Royal Economic Society, vol. 125(589), pages 2024-2051, December.
  11. Imrohoroglu, Ayse & Merlo, Antonio & Rupert, Peter, 2000. "On the Political Economy of Income Redistribution and Crime," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 41(1), pages 1-25, February.
  12. Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2023. "Incentives, globalization, and redistribution," Journal of Public Economics, Elsevier, vol. 224(C).
  13. Marie‐Louise Leroux & Pierre Pestieau, 2022. "Age‐related taxation of bequests in the presence of a dependency risk," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(1), pages 92-119, February.
  14. Cremer Helmuth & Gahvari Firouz & Pestieau Pierre, 2013. "Endogenous Altruism, Redistribution, and Long-Term Care," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 14(2), pages 499-524, July.
  15. Barigozzi, Francesca & Cremer, Helmuth & Roeder, Kerstin, 2020. "Having it all, for all: Child-care subsidies and income distribution reconciled," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 188-211.
  16. Klaus Beckmann & Elisabeth Lackner-Frey, 2002. "How Leviathan Taxes," Constitutional Political Economy, Springer, vol. 13(3), pages 265-273, September.
  17. Rao Aiyagari, S. & Peled, Dan, 1995. "Social insurance and taxation under sequential majority voting and utilitarian regimes," Journal of Economic Dynamics and Control, Elsevier, vol. 19(8), pages 1511-1528, November.
  18. repec:cgr:cgsser:03-02 is not listed on IDEAS
  19. Sebastian Findeisen & Dominik Sachs, 2018. "Education Policies and Taxation without Commitment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(4), pages 1075-1099, October.
  20. Patricia Apps & Glenn Jones, 1986. "Selective taxation of couples," Journal of Economics, Springer, vol. 5(1), pages 1-15, December.
  21. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2019. "Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 806-834, August.
  22. Boadway, Robin & Song, Zhen, 2016. "Indirect taxes for redistribution: Should necessity goods be favored?," Research in Economics, Elsevier, vol. 70(1), pages 64-88.
  23. Bas Jacobs & Uwe Thuemmel, 2023. "Optimal linear income taxes and education subsidies under skill-biased technical change," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1529-1575, December.
  24. Nerlove, Marc & Razin, Assaf & Sadka, Efraim, 1983. "Economic Issues in Population Policy," Foerder Institute for Economic Research Working Papers 275372, Tel-Aviv University > Foerder Institute for Economic Research.
  25. Kubik, Jeffrey D., 2004. "The incidence of personal income taxation: evidence from the tax reform act of 1986," Journal of Public Economics, Elsevier, vol. 88(7-8), pages 1567-1588, July.
  26. Billy Jack, 2003. "Poverty Reduction Using Self-Interested Intermediaries: Implications for the Design of Inter-Governmental Transfers," Working Papers gueconwpa~03-03-18, Georgetown University, Department of Economics.
  27. Robin Boadway & Katherine Cuff, 2021. "Generalization of the Deaton Theorem: Piecewise Linear Income Taxation and Participation Decisions," CESifo Working Paper Series 9265, CESifo.
  28. Patricia Apps & Ray Rees, 2012. "Optimal Taxation, Child Care and Models of the Household," CEPR Discussion Papers 673, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  29. Alberto Alesina & Philippe Weil, 1992. "Menus of Linear Income Tax Schedules," NBER Working Papers 3968, National Bureau of Economic Research, Inc.
  30. Spencer Bastani, 2013. "Gender-based and couple-based taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 653-686, August.
  31. Pierre C. Boyer & Felix J. Bierbrauer, 2014. "The Pareto-Frontier in a Simple Mirrleesian Model of Income Taxation," Annals of Economics and Statistics, GENES, issue 113-114, pages 185-206.
  32. Sean Slack & David Ulph, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," Discussion Paper Series, School of Economics and Finance 201411, School of Economics and Finance, University of St Andrews.
  33. Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
  34. Andras Simonovits, 2010. "Tax Morality and Progressive Wage Tax," CERS-IE WORKING PAPERS 1005, Institute of Economics, Centre for Economic and Regional Studies.
  35. Robin Boadway & Katherine Cuff, 2023. "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 79-109, March.
  36. Robin Boadway, 1998. "The Mirrlees Approach to the Theory of Economic Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 67-81, February.
  37. Marcus Berliant & Pierre C. Boyer, 2024. "Politics and income taxes: Progress and progressivity," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 26(4), August.
  38. Hiroshi Gunji & Kazuki Hiraga & Kenji Miyazaki, 2024. "Tax Deduction Matters: Elasticities of the Laffer Curve, Taxable Income, and Tax Revenue," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 30(1), pages 1-19, February.
  39. Mark Huggett & Wenlan Luo, 2023. "Optimal Income Taxation: An Urban Economics Perspective," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 847-866, December.
  40. Robin Boadway, 2011. "Viewpoint: Innovations in the theory and practice of redistribution policy," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1138-1183, November.
  41. Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2021. "Politically Feasible Reforms of Nonlinear Tax Systems," American Economic Review, American Economic Association, vol. 111(1), pages 153-191, January.
  42. Patricia Apps & Ray Rees, 2016. "Optimal Taxation, Income Inequality and the Household," CESifo Working Paper Series 5845, CESifo.
  43. Jonathan H. Hamilton & Steven M. Slutsky, 2021. "Optimal domestic redistribution and multinational monopoly," Economic Inquiry, Western Economic Association International, vol. 59(3), pages 1031-1046, July.
  44. Hummel, Albert Jan & Ziesemer, Vinzenz, 2023. "Food subsidies in general equilibrium," Journal of Public Economics, Elsevier, vol. 222(C).
  45. Lockwood, Benjamin B. & Weinzierl, Matthew, 2015. "De Gustibus non est Taxandum: Heterogeneity in preferences and optimal redistribution," Journal of Public Economics, Elsevier, vol. 124(C), pages 74-80.
  46. Hans Gersbach & Ulrich Schetter & Maik T Schneider, 2019. "Taxation, Innovation and Entrepreneurship," The Economic Journal, Royal Economic Society, vol. 129(620), pages 1731-1781.
  47. Parker, Simon C., 1999. "The optimal linear taxation of employment and self-employment incomes," Journal of Public Economics, Elsevier, vol. 73(1), pages 107-123, July.
  48. Yukihiro Nishimura & Pierre Pestieau, 2022. "Old age or dependence: Which social insurance?," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(4), pages 639-652, August.
  49. Ulrike Vogelgesang, 2001. "Optimal Capital Income Taxation and Redistribution," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 412-434, August.
  50. Andras Simonovits, 2012. "Does higher tax morale imply higher optimal labor income tax rate?," CERS-IE WORKING PAPERS 1218, Institute of Economics, Centre for Economic and Regional Studies.
  51. Day, Creina, 2022. "Increasing inequality and voting for basic income: Could gender inequality worsen?," Economic Analysis and Policy, Elsevier, vol. 76(C), pages 476-487.
  52. Bengt-Arne Wickström, 1986. "Transfers, collective goods, and redistribution," Journal of Economics, Springer, vol. 46(1), pages 243-258, December.
  53. Edgar K. Browning, 1993. "The Marginal Cost of Redistribution," Public Finance Review, , vol. 21(1), pages 3-32, January.
  54. Francisco Cabezon, 2022. "The Optimal Size and Progressivity of Old-Age Social Security," Papers 2211.03912, arXiv.org.
  55. Patricia Apps & Ngo Long & Ray Rees, 2014. "Optimal Piecewise Linear Income Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(4), pages 523-545, August.
  56. Lundholm, Michael, 2005. "Cost-Benefit Analysis and the Marginal Cost of Public Funds," Research Papers in Economics 2005:3, Stockholm University, Department of Economics.
  57. Kerstin Roeder, 2014. "Optimal taxes and pensions with myopic agents," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(3), pages 597-618, March.
  58. Simonovits, András, 2002. "Rugalmas nyugdíjkorhatár és optimális lineáris járulék- és járadékfüggvény [Flexible retirement and optimal linear contribution and benefit functions]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 713-724.
  59. Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
  60. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
  61. Bengt-Arne Wickström, 1984. "Economic justice and economic power: An inquiry into distributive justice and political stability," Public Choice, Springer, vol. 43(3), pages 225-249, January.
  62. Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2022. "Assessing income tax perturbations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 472-504, April.
  63. Juan Miguel Gallego, 2004. "Optimal income taxation with single and couple households," Revista de Economía del Rosario, Universidad del Rosario.
  64. Bas Jacobs, 2010. "The Marginal Cost of Public Funds is One," CESifo Working Paper Series 3250, CESifo.
  65. Yunker, James A., 2016. "Economic inequality and optimal redistribution: A theoretical and empirical analysis," Journal of Policy Modeling, Elsevier, vol. 38(3), pages 528-552.
  66. Patricia Apps & Ray Rees, 2010. "Australian Family Tax Reform and the Targeting Fallacy," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 43(2), pages 153-175, June.
  67. Maurice Marchand & Barbara Lipszyc, 1999. "Assurance-maladie : comment adapter les taux de remboursement aux dépenses individuelles de santé ?," CREPP Working Papers 9901, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
  68. Dillen, Mats & Lundholm, Michael, 1996. "Dynamic income taxation, redistribution, and the ratchet effect," Journal of Public Economics, Elsevier, vol. 59(1), pages 69-93, January.
  69. C. Benassi & E. Randon, 2015. "Optimal Commodity Taxation and Income Distribution," Working Papers wp1001, Dipartimento Scienze Economiche, Universita' di Bologna.
  70. Felix Bierbrauer & Aleh Tsyvinski & Nicolas Werquin, 2021. "Taxes and Turnout: When the Decisive Voter Stays at Home," ECONtribute Discussion Papers Series 071, University of Bonn and University of Cologne, Germany.
  71. Aloys Prinz, 2010. "Labor markets and mating markets: Using taxes to reduce the male–female pay gap," Journal of Bioeconomics, Springer, vol. 12(1), pages 43-53, April.
  72. Stefanie Stantcheva, 2015. "Optimal Income, Education, and Bequest Taxes in an Intergenerational Model," NBER Working Papers 21177, National Bureau of Economic Research, Inc.
  73. Helmuth Cremer & Jean‐Marie Lozachmeur & Pierre Pestieau, 2008. "Social Security And Retirement Decision: A Positive And Normative Approach," Journal of Economic Surveys, Wiley Blackwell, vol. 22(2), pages 213-233, April.
  74. Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
  75. Slack, Sean & Ulph, David, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," 2007 Annual Meeting, July 29-August 1, 2007, Portland, Oregon TN 2015-13, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  76. Bas Jacobs, 2018. "The marginal cost of public funds is one at the optimal tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 883-912, August.
  77. Felix Bierbrauer & Aleh Tsyvinski & Nicolas Werquin, 2021. "Taxes and Turnout: When the Decisive Voter Stays at Home," CESifo Working Paper Series 8954, CESifo.
  78. Slemrod, Joel & Yitzhaki, Shlomo & Mayshar, Joram & Lundholm, Michael, 1994. "The optimal two-bracket linear income tax," Journal of Public Economics, Elsevier, vol. 53(2), pages 269-290, February.
  79. Frank Kupferschmidt & Berthold U. Wigger, 2006. "Öffentliche versus private Finanzierung der Hochschulbildung: Effizienz‐ und Verteilungsaspekte," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(2), pages 285-307, May.
  80. Florije Govori, 2019. "Personal Income Tax Progression in Kosovo," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 8, November.
  81. Jorge Onrubia Fernández & María del Carmen Rodado Ruiz, 2015. "oGravamen individual o grupal en el IRPF? Una valoración desde la movilidad distributiva," Studies on the Spanish Economy eee2015-01, FEDEA.
  82. Stiglitz, Joseph E., 2018. "Pareto efficient taxation and expenditures: Pre- and re-distribution," Journal of Public Economics, Elsevier, vol. 162(C), pages 101-119.
  83. Gerald Kramer, 1983. "Is there a demand for progressivity?," Public Choice, Springer, vol. 41(1), pages 223-228, January.
  84. Felix Bierbrauer, 2009. "Optimal Income Taxation and Public Goods Provision in a Large Economy with Aggregate Uncertainty," CESifo Working Paper Series 2701, CESifo.
  85. Bas Jacobs & Uwe Thuemmel, 2020. "Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change," Tinbergen Institute Discussion Papers 20-085/VI, Tinbergen Institute.
  86. Patricia Apps, 2009. "Tax Reform, Targeting and the Tax Burden on Women," CEPR Discussion Papers 609, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  87. Felix Bierbrauer, 2012. "Distortionary taxation and the free-rider problem," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 732-752, October.
  88. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series 3858, CESifo.
  89. Helmut Herwartz & Bernd Theilen, 2013. "Does the EU Financing System Contribute to Shadow Economic Activity?," Economics and Politics, Wiley Blackwell, vol. 25(2), pages 135-161, July.
  90. von Greiff, Camilo, 2007. "Effects of Redistribution Policies - Who Gains and Who Loses?," Research Papers in Economics 2007:12, Stockholm University, Department of Economics.
  91. Robin Boadway, 1999. "Le rôle de la théorie de l’optimum du second rang en économie publique," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 29-65.
  92. Aart Gerritsen, 2024. "Optimal nonlinear taxation: a simpler approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 486-510, April.
  93. Felix Bierbrauer, 2006. "Distortionary Taxation and the Free-Rider Problem," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2006_6, Max Planck Institute for Research on Collective Goods.
  94. Stoian Tanchev, 2016. "Consumer tax system of Bulgaria in terms of economic growth and crisis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 85-105,106-.
  95. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
  96. Slack, Sean & Ulph, David, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," SIRE Discussion Papers 2015-13, Scottish Institute for Research in Economics (SIRE).
  97. Herwartz, Helmut & Theilen, Bernd, 2011. "Does the EU financing system contribute to shadow economic activity?," Working Papers 2072/169685, Universitat Rovira i Virgili, Department of Economics.
  98. Stoyan Tanchev, 2019. "Tax structure and economic growth: empirical evidence from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 24-41,42-58.
  99. Johansson-Stenman, Olof, 2001. "Should We Use Distributional Weights in CBA When Income Taxes Can Deal with Equity?," Working Papers in Economics 35, University of Gothenburg, Department of Economics.
  100. Patricia Apps & Ray Rees, 2007. "Household Models: An Historical Perspective," CESifo Working Paper Series 2172, CESifo.
  101. Boadway, Robin & Cuff, Katherine, 2022. "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, vol. 214(C).
  102. Simonovits, András, 2010. "Adómorál és adórendszer [Tax morality and progressive wage tax]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 481-496.
  103. Joel Slemrod & Shlomo Yitzhaki, 1982. "On Choosing a Flat-Rate Income Tax Schedule," NBER Working Papers 1028, National Bureau of Economic Research, Inc.
  104. Bierbrauer, Felix J. & Boyer, Pierre C., 2013. "Political competition and Mirrleesian income taxation: A first pass," Journal of Public Economics, Elsevier, vol. 103(C), pages 1-14.
  105. Yukihiro Nishimura, 2008. "Envy Minimization In The Optimal Tax Context," Working Paper 1178, Economics Department, Queen's University.
  106. Bierbrauer, Felix & Tsyvinski, Aleh & Werquin, Nicolas, 2021. "Taxes and Turnout: When the decisive voter stays at home," CEPR Discussion Papers 15928, C.E.P.R. Discussion Papers.
  107. Axelle Ferriere & Dominik Sachs & Philipp Grubener, 2019. "Public Debt, Redistribution, and Growth," 2019 Meeting Papers 1257, Society for Economic Dynamics.
  108. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453, November.
  109. Oleg Itskhoki, 2009. "Optimal Redistribution in an Open Economy," 2009 Meeting Papers 967, Society for Economic Dynamics.
  110. Barbara Lipszyc & Maurice Marchand, 1999. "Assurance-maladie : comment adapter les taux de remboursement aux dépenses individuelles de santé?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 447-473.
  111. Laurent Simula & Alain Trannoy, 2006. "Optimal Linear Income Tax when Agents Vote with their Feet," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(3), pages 393-415, September.
  112. Helmut Cremer & Arnaud Dellis & Pierre Pestieau, 1999. "Prestations familiales et imposition des revenus," CREPP Working Papers 9903, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
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