کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
970363 1479496 2006 28 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Optimal taxation with consumption time as a leisure or labor substitute
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Optimal taxation with consumption time as a leisure or labor substitute
چکیده انگلیسی

This paper studies the optimal commodity taxation problem when time taken in consumption is a perfect substitute for either labor or leisure. It shows that while labor substitutability affects the optimal tax structure, leisure substitutability leaves the classical optimal tax results intact. In the Ramsey tax framework with linear income taxes, whether the consumers have the same or different earning abilities, labor substitutes tend to be taxed at a higher rate than leisure substitutes with the tax differential being increasing in consumption time. This is not necessarily the case when one allows for nonlinear income taxation.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Public Economics - Volume 90, Issues 10–11, November 2006, Pages 1851–1878
نویسندگان
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