haku: @indexterm TAXATION / yhteensä: 1872
viite: 199 / 1872
| Tekijä: | Pirttilä, J. Tuomala, M. |
| Otsikko: | Poverty alleviation and tax policy |
| Lehti: | European Economic Review
2004 : OCT, VOL. 48:5, p. 1075-1090 |
| Asiasana: | Poverty Taxation Income tax |
| Kieli: | eng |
| Tiivistelmä: | In this article optimal non-linear income taxation (hereafter as: tx-ion.), linear commodity taxation and public good provision are analysed from the perspective of a government seeking to minimize poverty. The results indicate that on goods included in the poverty measure should be placed relatively low commodity tax rates. As for income tx-ion., the effective marginal tax rate at the bottom of the income distribution can be negative, which suggests that the wage subsidy schemes can be optimal. Finally, optimal public good provision rules in poverty alleviation are introduced. |
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