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The incidence and efficiency losses of taxes have usually been analyzed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be a payment for...
Persistent link: https://www.econbiz.de/10010321421
The incidence and efficiency losses of taxes have usually been analysed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be payment for...
Persistent link: https://www.econbiz.de/10005406208
Several contributions in the optimal taxation literature have emphasized that, when individuals’ preferences are not separable between leisure and other goods, it is desirable to supplement a nonlinear income tax with public provision of private goods. Moreover, it has also been shown that the...
Persistent link: https://www.econbiz.de/10009131578
Using an optimal taxation model combined with a previously neglected scheme of public provision of private goods, we show that there is an efficiency gain if public provision of selected goods replaces market purchases and that efficiency requires marginal income tax rates to be higher than if...
Persistent link: https://www.econbiz.de/10008595863
The incidence and efficiency losses of taxes have usually been analyzed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be a payment for...
Persistent link: https://www.econbiz.de/10008506823
Persistent link: https://www.econbiz.de/10009903886
The incidence and efficiency losses of taxes have usually been analyzed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be a payment for...
Persistent link: https://www.econbiz.de/10003879441
Persistent link: https://www.econbiz.de/10003711891
Persistent link: https://www.econbiz.de/10008902574
Persistent link: https://www.econbiz.de/10011665532