Heterogeneity in Needs and Negative Marginal Tax Rates

This paper highlights the possibility that negative marginal tax rates arise in an intensive-margin optimal income tax model where wages are exogenous and preferences are homogeneous, but where agents differ both in skills (labor market productivity) and their needs for a work-related consumption good.

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Year of publication:	2017
Authors:	Bastani, Spencer ; Blomquist, Sören ; Micheletto, Luca
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)
Subject:	nonlinear income taxation \| negative marginal tax rates \| heterogeneity in needs \| redistribution

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Series:	CESifo Working Paper ; 6708
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	1002898285 [GVK] hdl:10419/172984 [Handle] RePec:ces:ceswps:_6708 [RePEc]
Classification:	H21 - Efficiency; Optimal Taxation
Source:	EconStor

Persistent link: https://www.econbiz.de/10011777573