scholarly journals Public Provision of Private Goods and Nondistortionary Marginal Tax Rates

2008 ◽  
Author(s):  
Soren Blomquist ◽  
Vidar Christiansen ◽  
Luca Micheletto
Keyword(s):  
Tax Rates ◽  
Public Provision ◽  
Private Goods ◽  
Marginal Tax Rates

scholarly journals Public Provision of Private Goods and Nondistortionary Marginal Tax Rates

2010 ◽  
Vol 2 (2) ◽  
pp. 1-27 ◽  
Author(s):  
Sören Blomquist ◽  
Vidar Christiansen ◽  
Luca Micheletto
Keyword(s):  
Income Tax ◽  
Optimal Taxation ◽  
Social Cost ◽  
Market Price ◽  
Efficiency Gain ◽  
Tax Rates ◽  
Public Provision ◽  
Private Goods ◽  
Marginal Tax Rates

Using an optimal taxation model combined with a previously neglected scheme of public provision of private goods, we show that there is an efficiency gain if public provision of selected goods replaces market purchases and that efficiency requires marginal income tax rates to be higher than if the goods were purchased in the market. Part of the marginal tax serves the same role as a market price and conveys information about a real social cost of working more hours. It might be that economies with higher marginal tax rates have less severe distortions than economies with lower marginal tax rates. (JEL H21, H42, I38)

Estimates of Effective Marginal Tax Rates on Factor Incomes

1981 ◽  
Vol 54 (2) ◽  
pp. 191 ◽  
Author(s):  
Douglas H. Joines
Keyword(s):  
Tax Rates ◽  
Marginal Tax Rates

EFFECTIVE MARGINAL TAX RATES UNDER THE FEDERAL INDIVIDUAL INCOME TAX: DEATH BY ONE THOUSAND PIN PRICKS?

1998 ◽  
Vol 51 (3) ◽  
pp. 553-564
Author(s):  
THOMAS A. BARTHOLD ◽  
THOMAS KOERNER ◽  
JOHN F. NAVRATIL
Keyword(s):  
Income Tax ◽  
Tax Rates ◽  
Individual Income ◽  
Marginal Tax Rates ◽  
Individual Income Tax

scholarly journals Optimal top marginal tax rates under income splitting for couples

2012 ◽  
Vol 56 (6) ◽  
pp. 1055-1069 ◽  
Author(s):  
Stefan Bach ◽  
Giacomo Corneo ◽  
Viktor Steiner
Keyword(s):  
Tax Rates ◽  
Marginal Tax Rates
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