search query: @author Schroyen, F. / total: 6
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| Author: | Nava, M. Schroyen, F. Marchand, M. |
| Title: | Optimal fiscal and public expenditure policy in a two-class economy |
| Journal: | Journal of Public Economics
1996 : JUL, VOL. 61:1, p. 119-138 |
| Index terms: | PUBLIC GOODS ECONOMICS INCOME TAX |
| Language: | eng |
| Abstract: | The paper deals with optimal taxation and the provision of public goods in a two-class economy with non-linear income and linear commodity taxes. As far as optimal taxation is concerned, the authors first show that with two private goods the good complementary with leisure should be taxed more heavily. Secondly, the standard income tax rules are shown to be augmented by considerations of offsetting the distortions created on the commodity markets. The authors extend the results for a two-class economy with public funds raised entirely by means of a non-linear income tax system. |
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