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...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: An, Zhiyong
Awduron Eraill: Coady, David
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2022.
Cyfres:IMF Working Papers; Working Paper ;No. 2022/062
Pynciau:
Mynediad Ar-lein:Full text available on IMF