Borda-optimal taxation of labour income

被引:0
|
作者
Ivanov, Asen [1 ]
机构
[1] Queen Mary Univ London, Sch Econ & Finance, 327 Mile End Rd, London, England
关键词
D71; H21; H24;
D O I
10.1007/s00355-022-01411-9
中图分类号
F [经济];
学科分类号
02 ;
摘要
I numerically compute Borda-optimal, i.e., optimal based on the Borda count as the normative criterion, labour-income tax schedules for the United States. I do so in the context of a Mirrlees-style model with quasilinear preferences and a constant elasticity of labour supply. Because the Borda count is defined for finitely many alternatives, the computations restrict attention to a finite subset of the set of continuous, piecewise linear tax schedules with (in the baseline analysis) four or fewer pieces.
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页码:331 / 364
页数:34
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