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Optimal Redistributive Taxation$
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Matti Tuomala

Print publication date: 2016

Print ISBN-13: 9780198753414

Published to Oxford Scholarship Online: March 2016

DOI: 10.1093/acprof:oso/9780198753414.001.0001

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Optimal linear income taxation

Optimal linear income taxation

Chapter:
(p.53) 3 Optimal linear income taxation
Source:
Optimal Redistributive Taxation
Author(s):

Matti Tuomala

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198753414.003.0003

Chapter 3 provides the most direct application of results on optimal linear income taxation. Linear income tax is the simplest redistributive programme that the government is likely to consider employing. In the linear income tax system, the tax is characterized by a lump-sum income or a basic income paid to each individual and a proportional tax on each euro earned at a rate t (the flat rate). Hence the linear income tax model provides no scope for comment on the question of progressivity in the marginal tax rate sense. The chapter also analyses briefly a two-bracket income tax schedule and the supply of public goods.

Keywords:   linear income tax, basic income, flat rate, redistributive programme, majority choice, Dupuit–Laffer curve

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