Optimum taxation and allocation of time
Article Abstract:
Optimal taxation states that, any market good which requires little household time, or even saves time, should carry a relative low tax rate. Optimal commodity taxation is governed by factor shares in household activities. The BeckerEs theory of allocation of time is the base of this optimal taxation.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2004
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On the atmosphere externality and corrective taxes
Article Abstract:
In the presence of an "Atmosphere Externality" and competitive behavior by households, a uniform commodity tax on the externality-generating good, attains the first best. If income redistribution is desirable, then personalized taxes are required for the second best optimum.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2004
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Tax bases, tax rates and the elasticity of reported income
Article Abstract:
It is shown that taxable income elasticity in the United States depends on useable deductions as per the Tax Reform Act of 1986. The idea of the fixity of key behavioral elasticity is questioned.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2005
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- Abstracts: Externalities and optimal taxation. Tax evasion and the optimum general income tax. Tax evasion and optimal commodity taxation
- Abstracts: Income taxation in a frictional labor market . Educational opportunity and income inequality
- Abstracts: Taxes and the quality of capital . The impact of the corporate income tax: evidence from the state organizational form data