The Atkinson-Stiglitz Theorem shows that with weakly separable preferences, differential commodity taxes are not needed if an optimal nonlinear income tax is imposed. Redistributive objectives can be achieved with the income tax alone even if goods differ considerably in their income elasticities of demand. Deaton showed that if the government is restricted to a linear progressive income tax al...

We study nonlinear income taxation in a Roy model in which agents’ productivity is sectorspecific. We show that when income taxes can be sector-specific, the Diamond-Mirrlees theorem (according to which the second-best displays production e ciency) fails: social welfare (be it Rawlsian or Weighed Utilitarian) can be increased by assigning some agents to their least productive sector. By sacrifi...

,4 DECADE ago the social security system was extended to include persons with self -employment earnings from agriculture. The first year they were covered (1955)) 2.1 million persons met the minimum income requirements and paid selfemployment taxes. 1 After reaching a peak of nearly 2.4 million tax returns for 1956, the number of farm persons filing self-employment social security tax returns d...

This paper investigates the importance of political ideology and opportunism in the choice of the tax structure. In particular, we examine the effects of cabinet ideology and elections on the distribution of the tax burden across factors of production and consumption for 21 OECD countries over the period 1970-2000 by employing four alternative cabinet ideology measures and by using the methodol...

This article provides a brief history of tax and expenditure limitation initiatives in Oregon, along with a narrative of contemporary events. Largely as a consequence of the initiative’s increased role in the formulation of Oregon’s fiscal policy, state and local taxes paid by Oregon households declined from 7.4 percent of income in 1989 to 6.8 percent in 2003; state revenue, which is heavily d...

INTRODUCTION One of the main tools for fair redistribution of income in the society is taxes, and, in developing countries, the public sector is financed through taxes. Identifying physicians' income to determine their income tax is associated with many problems. This study was conducted to identify the factors that affect the interaction between Iranian physicians and the government regarding ...

This paper surveys recent research findings concerning th& size and importance of labor-supply changes resulting from U.S. income taxes and transfers. Our review of the literature of recent years leads us to conclude that the aggregate amount of work reduction that is attributable to taxes and transfers is relatively modest. Moreover, this reduction may be partly offset by the beneficial effect...