Revisiting the optimal linear income tax with categorical transfers

Sean Edward Slack

    Research output: Contribution to journalArticlepeer-review

    1 Citation (Scopus)
    2 Downloads (Pure)

    Abstract

    When individuals differ in both productivity and some categorical attribute, optimal linear/piecewise-linear tax expressions are written to capture cases where it is suboptimal to eliminate inequality in the average social marginal value of income between categorical groups. Simulations provide examples.
    Original languageEnglish
    Pages (from-to)73-77
    JournalEconomics Letters
    Volume134
    Early online date26 Jun 2015
    DOIs
    Publication statusPublished - Sept 2015

    Keywords

    • Between-group inequality
    • Categorical benefit
    • Linear income
    • Tax
    • Social marginal value of income

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