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This chapter reviews recent theoretical work on the effect of factor mobility and the ensuing tax competition on the capacity of governments to raise revenue and redistribute income. It focuses on three issues: the relevance and limitations of the "race to the bottom" result, the benefits and...
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This paper re-examines the optimal tax design problem (income and commodities) in the presence of externalities. The … expressions for the optimal tax on private goods; (ii) externalities do not affect commodity tax formulas (linear and nonlinear …) for private goods; (iii) externalities do not affect the income tax structure if commodity taxes are nonlinear and affect …
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This paper re-examines the optimal tax design problem (income and commodities) in the presence of externalities. The … expressions for the optimal tax on private goods; (ii) externalities do not affect commodity tax formulas (linear and nonlinear …) for private goods; (iii) externalities do not affect the income tax structure if commodity taxes are nonlinear and affect …
Persistent link: https://www.econbiz.de/10011608387
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This paper studies the optimal non linear income tax of couples. We build a general unitary model of labor supply and allow multidimensional heterogeneity in a discrete type framework. We concentrate our analysis on the resulting intra-family labor allocation of labor supplies and show that this...
Persistent link: https://www.econbiz.de/10010264135