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Public Goods, Self-Selection and Optimal Income Taxation
Oleh:
Boadway, Robin
;
Keen, Michael
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
INTERNATIONAL ECONOMIC REVIEW vol. 34 no. 3 (1993)
,
page 463-478.
Topik:
INCOME
;
public goods
;
self - selection
;
income taxation
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
II49.3
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Using the self - selection approach to tax analysis, this paper derives a modified Samuelson Rule for the provision of public goods when the government deploys an optimal nonlinear income tax. This approach gives a straightforward interpretation of the central result in this area, generalises it, and provides a simple characterisation of optimal policy in a wide range of circumstances. The analysis also emphasises and clarifies the significance of the choice of numeraire for the optimality of "decentralising" public spending decisions.
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