The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates

This paper provides a technical introduction to the use of the elasticity of taxable income in welfare comparisons and optimal tax discussions. It draws together, using a consistent framework and notation, a number of established results concerning marginal welfare changes and optimal taxes, in addition to presenting some new results, particularly in terms of non-marginal tax changes.

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Year of publication:	2013
Authors:	Creedy, John
Institutions:	Victoria Business School, Victoria University of Wellington
Subject:	Income taxation \| Taxable income \| Elasticity of taxable income \| Excess burden of taxation \| Marginal welfare cost \| Optimum tax

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Series:	Working Paper Series.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series 04/2013 Number 2875
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010904171