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Tekijä: | |
Otsikko: | Tagging and taxing: The optimal use of categorical and income information in designing tax/transfer schemes |
Lehti: | Economica
1998 : MAY, VOL. 65:258, p. 179-192 |
Asiasana: | TAXATION INCOMES INFORMATION |
Vapaa asiasana: | BENEFITS |
Kieli: | eng |
Tiivistelmä: | This study investigates aspects of the optimal design of tax and transfer schemes involving the elements of tagging and means-testing. Simulation suggests a significant qualitative dissimilarity between the group-specific scheludes optimally imposed on richer and poorer groups. The optimal marginal tax rate is decreasing in income among the former but increasing among the former. |
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