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| Author: | Ireland, N.J. |
| Title: | Optimal income tax in the presence of status effects |
| Journal: | Journal of Public Economics
2001 : AUG, VOL. 81:2, p. 193-212 |
| Index terms: | INCOME TAX SIGNALING SOCIAL STATUS |
| Language: | eng |
| Abstract: | The existence of distortions from individuals competing to attain social status by using consumption signals justifies some measure of income tax as a counter-acting distortion. The question posed here is whether it also constitutes a reason for more progressive income tax schedule. |
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