Social Versus Individual Work Preferences : Implications for Optimal Income Taxation /

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...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक:	An, Zhiyong
अन्य लेखक:	Coady, David
स्वरूप:	पत्रिका
भाषा:	English
प्रकाशित:	Washington, D.C. : International Monetary Fund, 2022.
श्रृंखला:	IMF Working Papers; Working Paper ;No. 2022/062
विषय:	Distribution Economics Macroeconomics Preference Differences Taxation, Subsidies, and Revenue
ऑनलाइन पहुंच:	Full text available on IMF

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