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Optimal Utilitarian Taxation and Horizontal Equity
Department of Economics Uppsala University, Uppsala, Sweden.ORCID iD: 0000-0001-8857-6116
Department of Economics, “L. Bocconi” University, Milan, Italy.
2005 (English)In: Journal of Public Economic Theory, ISSN 1097-3923, E-ISSN 1467-9779, Vol. 7, no 4, p. 681-708Article in journal (Refereed) Published
Abstract [en]

We impose a horizontal equity restriction on the problem of finding the optimal utilitarian tax mix. The horizontal equity constraint requires that individuals with the same ability have to pay the same amount of taxes regardless of their preferences for leisure. Contrary to normal findings, we find that a good that is complementary to leisure can be encouraged by the tax system and that a good that normally should be discouraged by the tax system can be subsidized even if the economy is composed of only two private commodities plus leisure. Also, the marginal effective tax rate can be different from zero at the top of the ability distribution when the tax mix obeys the horizontal equity constraint.

Place, publisher, year, edition, pages
John Wiley & Sons, 2005. Vol. 7, no 4, p. 681-708
National Category
Economics
Identifiers
URN: urn:nbn:se:oru:diva-72659DOI: 10.1111/j.1467-9779.2005.00240.xScopus ID: 2-s2.0-43949110415OAI: oai:DiVA.org:oru-72659DiVA, id: diva2:1290880
Funder
The Jan Wallander and Tom Hedelius FoundationAvailable from: 2019-02-21 Created: 2019-02-21 Last updated: 2019-02-22Bibliographically approved

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Jordahl, Henrik

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