FAIR AND EFFICIENT TAXATION UNDER PARTIAL CONTROL

• 成果类型: Article
• 署名作者: Ooghe, Erwin; Peichl, Andreas
• 署名单位: Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW); University of Mannheim; KU Leuven; KU Leuven; IZA Institute Labor Economics; University of Mannheim
• 刊物名称: ECONOMIC JOURNAL
• ISSN/ISSBN: 0013-0133
• DOI: 10.1111/ecoj.12164
• 发表日期: 2015
• 页码: 2024-2051
• 关键词: Optimal income taxation; tax; FAMILY

摘要

We study fair and efficient tax-benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in the degree of control, ranging from no control (only ability matters) to full control (only effort matters). Fairness requires compensating individuals for differences in abilities but not for differences in tastes. We discuss the general properties of fair and efficient taxation and study two special cases - income taxation and tagging - in detail.