Optimal income taxation (Record no. 527456)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01783nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240830b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kaplow, Louis |
| 245 ## - TITLE STATEMENT | |
| Title | Optimal income taxation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Journal of Economic Literature |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 62(2), Jun, 2024: p.637-738 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout the analysis, paths for further investigation are highlighted. Areas of focus include multidimensional abilities and endogenous wages; asymmetric information and the income of founders; production and consumption externalities from labor effort; market power and rents; behavioral phenomena relating to perceptions of the income tax schedule, myopic labor supply, and the interactions of savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and the use of other instruments; and issues relating to the social welfare function and utility functions, including non-welfarist objectives, welfare weights, heterogeneous preferences, and taxation of the family.- Reproduced https://www.aeaweb.org/articles?id=10.1257/jel.20221647 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Optimal Income Taxation, Income Inequality, Multidimensional Abilities, Endogenous Wages, Asymmetric Information, Labor Externalities, Market Power, Behavioral Economics, Tax Schedule Perceptions, Myopic Labor Supply, Savings and Tax Policy, Income Transfers, Social Welfare Function, Utility Functions, Welfare Weights, Family Taxation |
| 9 (RLIN) | 57648 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Journal of Economic Literature |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-08-30 | 62(2), Jun, 2024: p.637-738 | AR132897 | 2024-08-30 | Articles |