Inequality and Optimal Redistributive Tax and Transfer Policies /
This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be optim...
Autor principal: | |
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Format: | Revista |
Idioma: | English |
Publicat: |
Washington, D.C. :
International Monetary Fund,
1999.
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Col·lecció: | IMF Working Papers; Working Paper ;
No. 1999/060 |
Accés en línia: | Full text available on IMF |