Recent Advances in Optimal Income Taxation

Robin Boadway

Hacienda Pública Española / Review of Public Economics, 2012, vol. 200, issue 1, 15-39

Abstract: This paper reviews recent contributions to the theory of optimal taxation, particularly those that are policy-relevant. These include refinements of the Mirrlees optimal income tax model, optimal redistribution when workers make labour decisions along the extensive margin, generalizations of the atkinson-Stiglitz and deaton Theorems on uniform commodity taxation, the implications of involuntary unemployment for redistribution and unemployment insurance, dynamic optimal taxation and the taxation of capital income, non-tax instruments for redistribution, and problems arising if preferences are heterogeneous.

Keywords: Optimal Taxation; Intensive Margin; Extensive Margin (search for similar items in EconPapers)
JEL-codes: H21 H24 H25 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:hpe:journl:y:2012:v:200:i:1:p:15-39

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