Weak redistribution and certainty equivalent domination

被引：0

作者：

Gauthier, Stephane ^{[1
,2
,5
]}

Laroque, Guy ^{[3
,4
]}

机构：

[1] Univ Paris 01, Dept Econ, PSE, Paris, France

[2] Inst Fiscal Studies, Paris, France

[3] UCL, Dept Econ, Sci Po, London, England

[4] UCL, Inst Fiscal Studies, London, England

[5] PSE, 48 Bd Jourdan, F-75014 Paris, France

来源：

JOURNAL OF PUBLIC ECONOMIC THEORY | 2024年 / 26卷 / 03期

关键词：

asymmetric information; certainty equivalent; random taxes; redistribution;

D O I：

10.1111/jpet.12703

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We assess optimal deterministic nonlinear income taxation in a Mirrlees economy with a continuum of risk-averse agents whose utilities are quasilinear in labor. A weak redistribution motive makes random taxes more likely socially dominated by the deterministic policy where after-tax income lotteries are replaced with their certainty equivalents.

引用

页数：15

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