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Age-related optimal income taxation
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
University of Milan.
2008 (English)In: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442, Vol. 110, no 1, 45-71 p.Article in journal (Refereed) Published
Abstract [en]

In most countries, average income varies with age. In this paper we investigate if and how it is possible to enhance the redistributive mechanism by relating tax payments to age. Using an OLG model where some individuals are low skilled all their life while others are low skilled when young but high skilled when old, we first show how an age dependent optimal  income tax can Pareto improve upon an age independent income tax. We then characterize the optimal age dependent income tax. A tax on interest income is part of the optimal tax structure..

Place, publisher, year, edition, pages
2008. Vol. 110, no 1, 45-71 p.
Keyword [en]
Optimal taxation, age-specific taxes, tagging
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Research subject
URN: urn:nbn:se:uu:diva-108546DOI: 10.1111/j.1467-9442.2008.00524.xISI: 000255663300003OAI: oai:DiVA.org:uu-108546DiVA: diva2:236264
Available from: 2009-09-22 Created: 2009-09-22 Last updated: 2011-01-11Bibliographically approved

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