OPTIMAL LINEAR INCOME TAXATION IN MODELS WITH OCCUPATIONAL CHOICE

被引：33

作者：

BOADWAY, R

MARCHAND, M

PESTIEAU, P

机构：

[1] CORE,B-1348 LOUVAIN,BELGIUM

[2] CATHOLIC UNIV LOUVAIN,IAG,B-1348 LOUVAIN,BELGIUM

[3] CATHOLIC UNIV LOUVAIN,CORE,B-1348 LOUVAIN,BELGIUM

来源：

JOURNAL OF PUBLIC ECONOMICS | 1991年 / 46卷 / 02期

关键词：

D O I：

10.1016/0047-2727(91)90001-I

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The purpose of this paper is to investigate the implication of occupational choice for linear income taxation. Occupational choice is restricted to entrepreneurship versus wage earning. Different settings are considered concerning the introduction of uncertainty and that of individuals' heterogeneity in ability or risk aversion. For each setting, an optimal tax formula is derived and shown to be made up of various components pertaining to insurance, redistribution and efficiency. © 1991.

引用

页码：133 / 162

页数：30

共 14 条

[1]

Arrow K.J, 1951, SOCIAL CHOICE INDIVI

[2]

Atkinson A.B., 1980, LECTURES PUBLIC EC

[3] ENTREPRENEURIAL ABILITIES AND LIABILITIES IN A MODEL OF SELF-SELECTION [J].