Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5055259 | Economic Modelling | 2010 | 16 Pages |
Abstract
These results stay robust when non-homothetic preferences are considered and progressivity in consumption taxation is achieved by subsidizing consumption of the poor. With respect to long term objectives, the choice of a more progressive consumption or labor-income tax system depends on the modelization of preferences. During the transition, a tax reform involving more progressive labor-income taxation generates smaller redistribution effects than any consumption tax reform.
Related Topics
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Economics and Econometrics
Authors
Nathalie Mathieu-Bolh,