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| Tekijä: | Mirrlees, J. A. |
| Otsikko: | Taxing uncertain incomes |
| Lehti: | Oxford Economic Papers
1990 : JAN, VOL. 42:1, p. 34-45 |
| Asiasana: | TAXATION INCOME TAX LABOUR SUPPLY POLICY PAY |
| Kieli: | eng |
| Tiivistelmä: | Formulas have been derived for optimum taxation. They help to understand the bearing of the different competing considerations on the desirability of redistributive tax policies. The basic formula is the multi-product result, which shows that compensated demand changes should be approximately proportional to rates of change of demands with respect to the parameter. Application of that formula to the simple income-tax model yields a formula involving three elasticities, measuring inequality-aversion, and the responsiveness of labour supply to income and wage changes, and the ration of public expenditure to total output. |
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