The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates

John Creedy

No 18789, Working Paper Series from Victoria University of Wellington, Chair in Public Finance

Abstract: This paper provides a technical introduction to the use of the elasticity of taxable income in welfare comparisons and optimal tax discussions. It draws together, using a consistent framework and notation, a number of established results concerning marginal welfare changes and optimal taxes, in addition to presenting some new results, particularly in terms of non-marginal tax changes.

Keywords: Income taxation; Taxable income; Elasticity of taxable income; Excess burden of taxation; Marginal welfare cost; Optimum tax (search for similar items in EconPapers)
Date: 2013
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https://ir.wgtn.ac.nz/handle/123456789/18789

Related works:
Journal Article: The elasticity of taxable income, welfare changes and optimal tax rates (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:vuw:vuwcpf:18789

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