Optimal income taxation
By: Kaplow, Louis
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Material type: 
BookPublisher: Journal of Economic Literature Description: 62(2), Jun, 2024: p.637-738.Subject(s): 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
In:
Journal of Economic LiteratureSummary: 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
| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
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Articles
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Indian Institute of Public Administration | 62(2), Jun, 2024: p.637-738 | Available | AR132897 |
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
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