Recent Advances in Optimal Income Taxation.

• Autores: Robin Boadway
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 200, 2012, págs. 15-40
• Idioma: español
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• Dialnet Métricas: 3 Citas
• Resumen

  • This paper reviews recent contributions to the theory of optimal taxation, particularly those that are policy-relevant. These include refinements of the Mirrlees optimal income tax model, optimal redistribution when workers make labour decisions along the extensive margin, generalizations of the atkinson-Stiglitz and deaton Theorems on uniform commodity taxation, the implications of involuntary unemployment for redistribution and unemployment insurance, dynamic optimal taxation and the taxation of capital income, non-tax instruments for redistribution, and problems arising if preferences are heterogeneous.