Privacy and time-consistent optimal labor income taxation

• 成果类型: Article
• 署名作者: Konrad, KA
• 署名单位: Free University of Berlin
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(99)00104-8
• 发表日期: 2001
• 页码: 503-519
• 关键词: privacy; COMMITMENT; time-consistent income taxation

摘要

Incomplete information is a commitment device for time-consistency problems. In the context of time-consistent optimal labor income taxation privacy can lead to a Pareto superior outcome and increases the effectiveness of public education as a second best policy. (C) 2001 Elsevier Science B.V. All rights reserved.