The impact of changing skill levels on optimal nonlinear income taxes

• 成果类型: Article
• 署名作者: Brett, Craig; Weymark, John A.
• 署名单位: Vanderbilt University; Mount Allison University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2008.03.002
• 发表日期: 2008
• 页码: 1765-1771
• 关键词: Optimal income taxation; comparative statics

摘要

The impact of changing an individual's skill level on the solution to a finite population version of the Mirrlees optimal nonlinear income tax problem with quasilinear-in-leisure preferences is investigated. It is shown that it is possible to sign the directions of change in everyone's optimal consumptions and optimal marginal tax rates in response to such a change. (c) 2008 Elsevier B.V. All rights reserved.