Social Versus Individual Work Preferences : Implications for Optimal Income Taxation /
The benchmark optimal income taxation model of Mirrlees (1971) finds that the optimal marginal income tax rate (MIT) is always non-negative. A key model assumption is the coincidence between social and individual work preferences. This paper extends the model to allow for differences in social and i...
Main Author: | |
---|---|
Other Authors: | |
Format: | Journal |
Language: | English |
Published: |
Washington, D.C. :
International Monetary Fund,
2022.
|
Series: | IMF Working Papers; Working Paper
;No. 2022/062 |
Subjects: | |
Online Access: | Full text available on IMF |