Tagging and redistributive taxation
Robin Boadway
(1)
,
Pierre Pestieau
(2, 3)
Résumé
We study optimal redistributive taxes when the population can be disaggregated into tagged groups. Under reasonable circumstances, the tax system will be more redistributive in the tagged group with the higher proportion of high-ability persons. We extend the analysis to the case where the tag reflects differences in resources required to achieve a given level of utility. The compensation given for needs depends on whether the income tax structure is differentiated by needs groups.
Domaines
Economies et financesFormat du dépôt | Notice |
---|---|
Type de dépôt | Article dans une revue |
Titre |
en
Tagging and redistributive taxation
|
Résumé |
en
We study optimal redistributive taxes when the population can be disaggregated into tagged groups. Under reasonable circumstances, the tax system will be more redistributive in the tagged group with the higher proportion of high-ability persons. We extend the analysis to the case where the tag reflects differences in resources required to achieve a given level of utility. The compensation given for needs depends on whether the income tax structure is differentiated by needs groups.
|
Auteur(s) |
Robin Boadway
1
, Pierre Pestieau
2, 3
1
Queen's University
( 215931 )
- Canada
2
PJSE -
Paris-Jourdan Sciences Economiques
( 1312 )
- 48 boulevard Jourdan 75014 Paris
- France
3
Université de Liège
( 93075 )
- Place du 20-Août, 7 4000 Liège
- Belgique
|
Comité de lecture |
Oui
|
Vulgarisation |
Non
|
Langue du document |
Anglais
|
Nom de la revue |
|
Audience |
Non spécifiée
|
Date de publication |
2006-07
|
Numéro |
83-84
|
Page/Identifiant |
123-147
|
Domaine(s) |
|
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