Revisiting the optimal linear income tax with categorical transfers

Sean Edward Slack

Economics Letters, 2015, vol. 134, issue C, 73-77

Abstract: When individuals differ in both productivity and some categorical attribute, optimal linear/piecewise-linear tax expressions are written to capture cases where it is suboptimal to eliminate inequality in the average social marginal value of income between categorical groups. Simulations provide examples.

Keywords: Between-group inequality; Categorical benefit; Linear income tax; Social marginal value of income (search for similar items in EconPapers)
JEL-codes: H2 H53 I38 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:134:y:2015:i:c:p:73-77

DOI: 10.1016/j.econlet.2015.06.015

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