Optimal Nonlinear Income Taxes with Compensation

Laurence Jacquet and Craig Brett Robin Boadway ()
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Craig Brett Robin Boadway: Université de Cergy-Pontoise, THEMA
Authors registered in the RePEc Author Service: Robin Boadway and Craig Brett

No 2015-15, THEMA Working Papers from THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise

Abstract: This paper proposes a new objective function as a compromise between principles of compensation and responsibility in the design of optimal income taxes. It characterizes both first-best and second-best tax schedules. Results are interpreted in terms of both the model’s primitives and taxable income elasticities.

Keywords: optimal income taxation; optimal control; responsibility (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (4)

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