The choice of the personal income tax base

Roger Gordon and Wojciech Kopczuk

Journal of Public Economics, 2014, vol. 118, issue C, 97-110

Abstract: Starting with Vickrey (1945) and Mirrlees (1971), the optimal tax literature has studied the design of a personal income tax. The assumed ideal would be to tax earnings ability. Earnings ability is unobservable for tax purposes, however. Past papers have focused instead on designing a tax on labor income.

Keywords: Income tax; Tax base; Optimal taxation (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (22)

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Related works:
Working Paper: The Choice of the Personal Income Tax Base (2014)
Working Paper: The choice of the personal income tax base (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:pubeco:v:118:y:2014:i:c:p:97-110

DOI: 10.1016/j.jpubeco.2014.07.002

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