Tagging and redistributive taxation

Boadway, Robin;Pestieau, Pierre
(2006) Annales d’économie et de statistique — n° 83/84, p. 123-147 (2006)

Files

vol8384-05.pdf
  • Restricted Access
  • Adobe PDF
  • 963.95 KB
No access

Details

Authors
  • Boadway, Robin
    Author
  • Pestieau, PierreUliège
    Author
Abstract
We study optimal redistributive taxes when the population can be disaggregated into tagged groups. Under reasonable circumstances, the tax system will be more redistributive in the tagged group with the higher proportion of high-ability persons. We extend the analysis to the case where the tag reflects differences in resources required to achieve a given level of utility. The compensation given for needs depends on whether the income tax structure is differentiated by needs groups.
Affiliations

Citations

  • APA
  • Chicago
  • FWB

Boadway, R., & Pestieau, P. (2006). Tagging and redistributive taxation. Annales d’économie et de statistique, 83/84, 123-147. https://hdl.handle.net/2078.5/43417 (Original work published 2006)