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Optimal Redistributive Taxation - Oxford Scholarship Online
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Optimal Redistributive Taxation

Matti Tuomala

Abstract

The book explains in depth the Mirrlees model itself and presents various extensions of it. The first set of extensions considers changing the preferences for consumption and work: behavioural­–economic modifications (such as positional externalities, prospect theory, paternalism, myopic behaviour and habit formation) but also heterogeneous work preferences (besides differences in earnings ability). The second set of modifications concerns the objective of the government. The book explains the differences in optimal redistributive tax systems when governments—instead of maximizing social welfa ... More

Keywords: optimal taxation, redistribution, inequality, public provision, incentives, equity

Bibliographic Information

Print publication date: 2016 Print ISBN-13: 9780198753414
Published to Oxford Scholarship Online: March 2016 DOI:10.1093/acprof:oso/9780198753414.001.0001

Authors

Affiliations are at time of print publication.

Matti Tuomala, author
Professor, University of Tampere, Finland