search query: @author Pirttilä, J. / total: 7
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| Author: | Pirttilä, J. Tuomala, M. |
| Title: | On optimal non-linear taxation and public good provision in an overlapping generations economy |
| Journal: | Journal of Public Economics
2001 : MAR, VOL. 79:3, p. 485-501 |
| Index terms: | INCOME TAX NON-LINEAR MODELS OVERLAPPING-GENERATIONS MODELS PUBLIC GOODS TAXATION |
| Language: | eng |
| Abstract: | Using the self-selection approach to tax analysis within an OLG framework, the paper examines optimal non-linear labour and capital income taxation and the provision of a durable public good. Under endogenous wages, the marginal tax rules depend on the influence of the tax instruments on self-selection and on the income earning abilities of the households. In particular, the authors found that production inefficiency occurs in the model, justifying capital income taxation. |
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