Optimal nonlinear income taxation with a finite population

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Optimal nonlinear income taxation with a finite population

In the optimal nonlinear income taxation problem of Mirrlees and Stiglitz, the government's tax schedules guarantee consumption-income bundles for each type of consumer regardless of others’ actions. Piketty (Journal of Economic Theory, 1993) allows tax schedules to depend on other consumers' actions. When the government knows the exact distribution of abilities, it can construct more complicat...

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ژورنال

عنوان ژورنال: Journal of Economic Theory

سال: 2007

ISSN: 0022-0531

DOI: 10.1016/j.jet.2005.07.005