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| Tekijä: | Aronsson, T. Sjögren, T. |
| Otsikko: | Is the optimal labor income tax progressive in a unionized economy? |
| Lehti: | Scandinavian Journal of Economics
2004 : VOL. 106:4, p. 661-675 |
| Asiasana: | Income tax Labour supply Wage determination |
| Kieli: | eng |
| Tiivistelmä: | This article concerns optimal nonlinear labour income taxation in an economy with union wage setting and endogenous hours of work. The purpose is to study the determination of tax progression. It is shown that the optimal degree of progression of the labour income tax depends on the extent to which the government can influence the wage rate via tax policy as well as on its ability to redistribute income across individuals. |
SCIMA