000 01377nab a2200241 c 4500
999 _c141805
_d141805
003 ES-MaIEF
005 20200213103033.0
007 ta
008 200213t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _967836
_aFarhi, Emmanuel
245 0 _aOptimal taxation with behavioral agents
_c by Emmanuel Farhi and Xavier Gabaix
260 _c2020
500 _aResumen.
504 _aBibliografía.
520 _aThis paper develops a theory of optimal taxation with behavioral agents. We use a general framework that encompasses a wide range of biases such as misperceptions and internalities. We revisit the three pillars of optimal taxation: Ramsey (linear commodity taxation to raise revenues and redistribute), Pigou (linear commodity taxation to correct externalities), and Mirrlees (nonlinear income taxation). We show how the canonical optimal tax formulas are modified and lead to novel economic insights. We also show how to incorporate nudges in the optimal taxation framework, and jointly characterize optimal taxes and nudges.
650 4 _933516
_aIMPOSICION OPTIMA
650 _aMODELOS ECONOMETRICOS
_947776
700 1 _950525
_aGabaix, Xavier
773 0 _9161835
_oOP 234/2020/1
_tThe American Economic Review
_w(IEF)103372
_x 0002-8282
_g v. 110, n. 1, January 2020, p. 298-336
942 _cART