Boadway, Robin William
Optimal Income Taxtaion and Job Choice / Robin Boadway, Zhen Song, Jean-François Tremblay .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía. Conclusión.
In this paper, we study optimal income taxation when different jobtypes exist for workers of different skills. Each job type has some feasible range of incomes from which workers choose by varying labor supply. Workers are more productive than others in the jobs that suit them best. The model combines features of the classic optimal tax literature with labor variability along the intensive margin, with the extensive-margin approach where workers make discrete job choices and/or participation decisions. We find that first-best maximin utility can be achieved in the second-best, and marginal tax rates below the top can be negative or zero.
TRABAJO
IMPUESTOS
MODELOS ECONOMETRICOS
Song, Zhen
Tremblay, Jean François
The Scandinavian Journal of Economicsv. 119, n. 4, 2017, p. 910-938
Optimal Income Taxtaion and Job Choice / Robin Boadway, Zhen Song, Jean-François Tremblay .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía. Conclusión.
In this paper, we study optimal income taxation when different jobtypes exist for workers of different skills. Each job type has some feasible range of incomes from which workers choose by varying labor supply. Workers are more productive than others in the jobs that suit them best. The model combines features of the classic optimal tax literature with labor variability along the intensive margin, with the extensive-margin approach where workers make discrete job choices and/or participation decisions. We find that first-best maximin utility can be achieved in the second-best, and marginal tax rates below the top can be negative or zero.
TRABAJO
IMPUESTOS
MODELOS ECONOMETRICOS
Song, Zhen
Tremblay, Jean François
The Scandinavian Journal of Economicsv. 119, n. 4, 2017, p. 910-938