On the optimality of optimal income taxation:
The Mirrleesian model of income taxation restricts attention to simple allocation mechanism with no strategic interdependence, i.e., the optimal labor supply of any one individual does not depend on the labor supply of others. It has been argued by Piketty (1993) that this restriction is substantial...
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
München
Cesifo
2010
|
| Schriftenreihe: | CESifo working papers
3163 : Category 1, Public finance |
| Schlagwörter: | |
| Links: | http://www.cesifo-group.de/pls/guestci/download/CESifo%20Working%20Papers%202010/CESifo%20Working%20Papers%20August%202010/cesifo1_wp3163.pdf |
| Zusammenfassung: | The Mirrleesian model of income taxation restricts attention to simple allocation mechanism with no strategic interdependence, i.e., the optimal labor supply of any one individual does not depend on the labor supply of others. It has been argued by Piketty (1993) that this restriction is substantial because more sophisticated mechanisms can reach first-best allocations that are out of reach with simple mechanisms. In this paper, we assess the validity of Piketty's critique in an independent private values model. As a main result, we show that the optimal sophisticated mechanism is a simple mechanism, or, equivalently, a Mirrleesian income tax system |
| Umfang: | 16 S. graph. Darst. |
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| id | DE-604.BV036778124 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T14:41:52Z |
| institution | BVB |
| language | English |
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| physical | 16 S. graph. Darst. |
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| series | CESifo working papers |
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| spelling | Bierbrauer, Felix 1977- Verfasser (DE-588)131923218 aut On the optimality of optimal income taxation Felix J. Bierbrauer München Cesifo 2010 16 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier CESifo working papers 3163 : Category 1, Public finance The Mirrleesian model of income taxation restricts attention to simple allocation mechanism with no strategic interdependence, i.e., the optimal labor supply of any one individual does not depend on the labor supply of others. It has been argued by Piketty (1993) that this restriction is substantial because more sophisticated mechanisms can reach first-best allocations that are out of reach with simple mechanisms. In this paper, we assess the validity of Piketty's critique in an independent private values model. As a main result, we show that the optimal sophisticated mechanism is a simple mechanism, or, equivalently, a Mirrleesian income tax system Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Optimale Besteuerung (DE-588)4121427-4 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 s Optimale Besteuerung (DE-588)4121427-4 s DE-604 CESifo working papers 3163 : Category 1, Public finance (DE-604)BV013978326 3163 http://www.cesifo-group.de/pls/guestci/download/CESifo%20Working%20Papers%202010/CESifo%20Working%20Papers%20August%202010/cesifo1_wp3163.pdf kostenfrei Volltext |
| spellingShingle | Bierbrauer, Felix 1977- On the optimality of optimal income taxation CESifo working papers Einkommensteuer (DE-588)4013895-1 gnd Optimale Besteuerung (DE-588)4121427-4 gnd |
| subject_GND | (DE-588)4013895-1 (DE-588)4121427-4 |
| title | On the optimality of optimal income taxation |
| title_auth | On the optimality of optimal income taxation |
| title_exact_search | On the optimality of optimal income taxation |
| title_full | On the optimality of optimal income taxation Felix J. Bierbrauer |
| title_fullStr | On the optimality of optimal income taxation Felix J. Bierbrauer |
| title_full_unstemmed | On the optimality of optimal income taxation Felix J. Bierbrauer |
| title_short | On the optimality of optimal income taxation |
| title_sort | on the optimality of optimal income taxation |
| topic | Einkommensteuer (DE-588)4013895-1 gnd Optimale Besteuerung (DE-588)4121427-4 gnd |
| topic_facet | Einkommensteuer Optimale Besteuerung |
| url | http://www.cesifo-group.de/pls/guestci/download/CESifo%20Working%20Papers%202010/CESifo%20Working%20Papers%20August%202010/cesifo1_wp3163.pdf |
| volume_link | (DE-604)BV013978326 |
| work_keys_str_mv | AT bierbrauerfelix ontheoptimalityofoptimalincometaxation |