scholarly journals Optimal Income Taxation For Transfer Payments Under Different Social Welfare Criteria

1974 ◽  
Vol 88 (4) ◽  
pp. 656 ◽  
Author(s):  
Robert Cooter Elhanan Helpman
Keyword(s):  
Social Welfare ◽  
Income Taxation ◽  
Optimal Income Taxation ◽  
Transfer Payments

scholarly journals Optimal Income Taxation Theory and Principles of Fairness

2018 ◽  
Vol 56 (3) ◽  
pp. 1029-1079 ◽  
Author(s):  
Marc Fleurbaey ◽  
François Maniquet
Keyword(s):  
Social Welfare ◽  
Public Economics ◽  
Income Taxation ◽  
Labor Income ◽  
Optimal Income Taxation ◽  
Recent Interest ◽  
The Social ◽  
Fairness Principles ◽  
Main Message ◽  
Labor Income Taxation

The achievements and limitations of the classical theory of optimal labor-income taxation based on social welfare functions are now well known. Even though utilitarianism still dominates public economics, recent interest has arisen for broadening the normative approach and making room for fairness principles such as desert or responsibility. Fairness principles sometimes provide immediate recommendations about the relative weights to assign to various income ranges, but in general require a careful choice of utility representations embodying the relevant interpersonal comparisons. The main message of this paper is that the traditional tool of welfare economics, the social welfare function framework, is flexible enough to incorporate many approaches, from egalitarianism to libertarianism. ( JEL D63, H21, H24, J24)

scholarly journals Optimal Income Taxation: Mirrlees Meets Ramsey

2021 ◽  
Author(s):  
Jonathan Heathcote ◽  
Hitoshi Tsujiyama
Keyword(s):  
Income Taxation ◽  
Optimal Income Taxation

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 Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach

2017 ◽  
Author(s):  
Kory Kroft ◽  
Kavan Kucko ◽  
Etienne Lehmann ◽  
Johannes F. Schmieder
Keyword(s):  
Income Taxation ◽  
Optimal Income Taxation ◽  
Sufficient Statistics

scholarly journals On the Optimality of Optimal Income Taxation

2010 ◽  
Author(s):  
Felix J. Bierbrauer
Keyword(s):  
Income Taxation ◽  
Optimal Income Taxation

scholarly journals Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs

2010 ◽  
Author(s):  
Spencer Bastani ◽  
Soren Blomquist ◽  
Luca Micheletto
Keyword(s):  
Income Taxation ◽  
Public Provision ◽  
Optimal Income Taxation ◽  
Private Goods

scholarly journals Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach

2015 ◽  
Author(s):  
Kory Kroft ◽  
Kavan Kucko ◽  
Etienne Lehmann ◽  
Johannes Schmieder
Keyword(s):  
Income Taxation ◽  
Optimal Income Taxation ◽  
Sufficient Statistics

Introduction to the special issue on optimal income taxation

2007 ◽  
Vol 3 (1) ◽  
pp. 1-3
Author(s):  
Marcus Berliant ◽  
John O. Ledyard
Keyword(s):  
Income Taxation ◽  
Special Issue ◽  
Optimal Income Taxation
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