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: Craig Brett () and
Robin Boadway ()
No 2015-15, THEMA Working Papers from THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise
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)
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Persistent link: https://EconPapers.repec.org/RePEc:ema:worpap:2015-15
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