Revisiting the optimal linear income tax with categorical transfers

Sean Edward Slack

doi:10.1016/j.econlet.2015.06.015

Revisiting the optimal linear income tax with categorical transfers

Sean Edward Slack

Research output: Contribution to journal › Article › peer-review

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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 language	English
Pages (from-to)	73-77
Journal	Economics Letters
Volume	134
Early online date	26 Jun 2015
DOIs	https://doi.org/10.1016/j.econlet.2015.06.015
Publication status	Published - Sept 2015

Keywords

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

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.1016/j.econlet.2015.06.015

Revisiting the Optimal Linear Income Tax with Categorical Transfers
Copyright © 2015 Published by Elsevier B.V. This is the author’s version of a work that was accepted for publication in Economics Letters. Changes resulting from the publishing process may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was published in Economics Letters, 2015, DOI: http://dx.doi.org/10.1016/j.econlet.2015.06.015
Accepted author manuscript, 242 KB

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title = "Revisiting the optimal linear income tax with categorical transfers",

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.",

keywords = "Between-group inequality, Categorical benefit, Linear income, Tax, Social marginal value of income",

author = "Slack, {Sean Edward}",

note = " This work was supported by AXA Research Fund. ",

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KW - Between-group inequality

KW - Categorical benefit

KW - Linear income

KW - Tax

KW - Social marginal value of income

UR - http://dx.doi.org/10.1016/j.econlet.2015.06.015

U2 - 10.1016/j.econlet.2015.06.015

DO - 10.1016/j.econlet.2015.06.015

M3 - Article

SN - 0165-1765

VL - 134

SP - 73

EP - 77

JO - Economics Letters

JF - Economics Letters

ER -

Revisiting the optimal linear income tax with categorical transfers

Abstract

Keywords

UN SDGs

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