haku: @author Tuomala, M. / yhteensä: 5
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| Tekijä: | Pirttilä, J. Tuomala, M. |
| Otsikko: | On optimal non-linear taxation and public good provision in an overlapping generations economy |
| Lehti: | Journal of Public Economics
2001 : MAR, VOL. 79:3, p. 485-501 |
| Asiasana: | INCOME TAX NON-LINEAR MODELS OVERLAPPING-GENERATIONS MODELS PUBLIC GOODS TAXATION |
| Kieli: | eng |
| Tiivistelmä: | 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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