The efficient side of progressive income taxation

被引：38

作者：

Corneo, G

机构：

[1] Univ Osnabruck, Dept Econ, D-49069 Osnabruck, Germany

[2] Ctr Econ Policy Res, London SW1Y 6LA, England

[3] CESifo, Munich, Germany

[4] IZA, Bonn, Germany

来源：

EUROPEAN ECONOMIC REVIEW | 2002年 / 46卷 / 07期

关键词：

progressive income tax; inequality; social status;

D O I：

10.1016/S0014-2921(01)00162-3

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper examines allocative properties of progressive income taxation when individuals care about their relative income. It shows that introducing a progressive income tax can yield a Pareto improvement if pre-tax income is evenly distributed. Implementing undistorted choices of working hours requires a progressive tax schedule, and the optimal degree of progressivity decreases with pre-tax income inequality. (C) 2002 Elsevier Science B.V. All rights reserved.

引用

页码：1359 / 1368

页数：10

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