Optimal Tax Progressivity: An Analytical Framework*
نویسندگان
چکیده
منابع مشابه
Optimal Tax Progressivity: An Analytical Framework*
What shapes the optimal degree of progressivity of the tax and transfer system? On the one hand, a progressive tax system can counteract inequality in initial conditions and substitute for imperfect private insurance against idiosyncratic earnings risk. At the same time, progressivity reduces incentives to work and to invest in skills, and aggravates the externality associated with valued publi...
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ژورنال
عنوان ژورنال: The Quarterly Journal of Economics
سال: 2017
ISSN: 0033-5533,1531-4650
DOI: 10.1093/qje/qjx018