When do distortionary taxes reduce the optimal supply of public goods?

Journal of Public Economics

Volumn 76, Issue 2, 2000, Pages 151-180

  Gaube, Thomas ^a  

^a UNIVERSITY OF BONN   (Germany)

Author keywords

Distortionary taxation; H21; H41; Public goods

Indexed keywords

EID: 0001332507     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(99)00045-6     Document Type: Article

References (25)

1. Arnott R. Reflections on optimal tax theory. Quigley J.M., Smolensky E. Modern Public Finance. 1994;257-281 Harvard University Press, Cambridge, MA.
2. Atkinson A.B., Stern N.H. Pigou, taxation and public goods. Review of Economic Studies. 41:1974;119-128.
3. Atkinson A.B., Stiglitz J.E. Lectures on Public Economics. 1980;McGraw-Hill, London.
4. Barten A.P., Böhm V. Consumer theory. Arrow K.J., Intriligator M.D. Handbook of Mathematical Economics. II:1982;381-429 North-Holland, Amsterdam.
5. Besley T., Jewitt I. Uniform taxation and consumer preferences. Journal of Public Economics. 58:1995;73-84.
6. Boadway R., Keen M. Public goods, self-selection and optimal income taxation. International Economic Review. 34:1993;463-478.
7. Bovenberg A.L., de Mooij R.A. Environmental levies and distortionary taxation. American Economic Review. 84:1994;1085-1089.
8. Chang, M.C., 1999. Rules and levels in the provision of public goods: The role of complementarities between the public good and taxed commodities, International Tax and Public Finance, in press.
9. Christiansen V. Evaluation of public projects under optimal taxation. Review of Economic Studies. 47:1981;447-457.
10. Diamond P.A. A many-person Ramsey tax rule. Journal of Public Economics. 4:1975;335-342.
11. Diamond, P.A., Mirrlees, J.A., 1971. Optimal taxation and public production I: Production efficiency and II: Tax rules, American Economic Review 61, 8-27 and 261-278.
12. Edwards J., Keen M., Tuomala M. Income tax, commodity taxes and public good provision. Finanzarchiv. 51:1994;472-497.
13. Guesnerie R. A Contribution to the Pure Theory of Taxation. 1995;Cambridge University Press, Cambridge.
14. Kaplow L. The optimal supply of public goods and the distortionary cost of taxation. National Tax Journal. 49:1996;513-533.
15. King M.A. A Pigouvian rule for the optimal provision of public goods. Journal of Public Economics. 30:1986;273-291.
16. Mirrlees J.A. Optimal taxation and government finance. Quigley J.M., Smolensky E. Modern Public Finance. 1994;213-231 Harvard University Press, Cambridge, MA.
17. Munk K.J. Optimal taxation and pure profit. Scandinavian Journal of Economics. 80:1978;1-19.
18. Nava M., Schroyen F., Marchand M. Optimal fiscal and public expenditure policy in a two-class economy. Journal of Public Economics. 61:1996;119-137.
19. Pigou A.C. A Study in Public Finance. 1947;MacMillan, London.
20. Sandmo A. Redistribution and the marginal cost of public funds. Journal of Public Economics. 70:1998;365-382.
21. Stiglitz J.E., Dasgupta P. Differential taxation, public goods, and economic efficiency. Review of Economic Studies. 38:1971;151-174.
22. Wildasin D. On public good provision with distortionary taxation. Economic Inquiry. 22:1984;227-243.
23. Wilson J.D. Optimal public good provision with limited lump-sum taxation. American Economic Review. 81:1991;153-166.
24. Wilson J.D. Optimal public good provision in the Ramsey tax model: A generalization. Economics Letters. 35:1991;57-61.
25. de Bartolomé, C.A., 1998. Is Pigou wrong? Can distortionary taxation cause public spending to exceed the efficient level? Discussion Paper, University of Colorado at Boulder.