scholarly journals Optimal Linear Commodity Taxation Under Optimal Non-Linear Income Taxation

2013 ◽  
Author(s):  
Bas Jacobs ◽  
Robin Boadway
Keyword(s):  
Income Taxation ◽  
Commodity Taxation ◽  
Non Linear ◽  
Optimal Linear

scholarly journals Optimal Policy with Heterogeneous Preferences

2008 ◽  
Vol 8 (1) ◽  
Author(s):  
Louis Kaplow
Keyword(s):  
Social Welfare ◽  
Public Goods ◽  
Optimal Policy ◽  
Income Tax ◽  
Social Welfare Function ◽  
Income Taxation ◽  
Heterogeneous Preferences ◽  
Commodity Taxation ◽  
Policy Rules ◽  
The Social

Abstract Optimal policy rules—including those regarding income taxation, commodity taxation, public goods, and externalities—are typically derived in models with homogeneous preferences. This article reconsiders many central results for the case in which preferences for commodities, public goods, and externalities are heterogeneous. When preference differences are observable, standard second-best results in basic settings are unaffected, except those for the optimal income tax. Optimal levels of income taxation may be higher, the same, or lower on types who derive more utility from various goods, depending on the nature of preference differences and the concavity of the social welfare function. When preference differences are unobservable, all policy rules may change. The determinants of even the direction of optimal rule adjustments are many and subtle.

Optimal linear income taxation in models with occupational choice

1991 ◽  
Vol 46 (2) ◽  
pp. 133-162 ◽  
Author(s):  
Robin Boadway ◽  
Maurice Marchand ◽  
Pierre Pestieau
Keyword(s):  
Occupational Choice ◽  
Income Taxation ◽  
Optimal Linear
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