메뉴 건너뛰기




Volumn 69, Issue 3, 1998, Pages 371-388

Social insurance and the optimum piecewise linear income tax

Author keywords

H21; Life uncertainty; Linear income tax; Precutionary behavior

Indexed keywords


EID: 0001688268     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(98)00003-6     Document Type: Article
Times cited : (12)

References (19)
  • 1
    • 0003328768 scopus 로고
    • How progressive should income tax be?
    • In: Parkin, M., Nobay, A.R. (Eds.), Longman, London.
    • Atkinson, A., 1973. How progressive should income tax be? In: Parkin, M., Nobay, A.R. (Eds.), Essays in Modern Economics. Longman, London.
    • (1973) Essays in Modern Economics
    • Atkinson, A.1
  • 2
    • 0000959677 scopus 로고
    • Capital accumulation and uncertain lifetimes with adverse selection
    • Abel A. Capital accumulation and uncertain lifetimes with adverse selection. Econometrica. 54:1986;1079-1097.
    • (1986) Econometrica , vol.54 , pp. 1079-1097
    • Abel, A.1
  • 6
    • 0001167768 scopus 로고
    • Optimal redistributive taxation and uncertainty
    • Eaton J., Rosen H.S. Optimal redistributive taxation and uncertainty. Quarterly Journal of Economics. 95:1980;357-364.
    • (1980) Quarterly Journal of Economics , vol.95 , pp. 357-364
    • Eaton, J.1    Rosen, H.S.2
  • 7
    • 0040078028 scopus 로고
    • The optimal income tax - some comparative statics results
    • Helpman E., Sadka E. The optimal income tax - some comparative statics results. Journal of Public Economics. 9:1978;383-393.
    • (1978) Journal of Public Economics , vol.9 , pp. 383-393
    • Helpman, E.1    Sadka, E.2
  • 9
    • 21344487316 scopus 로고
    • Inherent inequality and the optimal graduation of marginal tax rates
    • Kanbur R., Tuomala M. Inherent inequality and the optimal graduation of marginal tax rates. Scandinavian Journal of Economics. 96:1994;275-282.
    • (1994) Scandinavian Journal of Economics , vol.96 , pp. 275-282
    • Kanbur, R.1    Tuomala, M.2
  • 10
    • 40749147831 scopus 로고
    • An exploration in the theory of optimum income taxation
    • Mirrlees J.A. An exploration in the theory of optimum income taxation. Review of Economic Studies. 38:1971;175-208.
    • (1971) Review of Economic Studies , vol.38 , pp. 175-208
    • Mirrlees, J.A.1
  • 11
    • 84959798563 scopus 로고
    • On income distribution, incentive effects and optimal income taxation
    • Sadka E. On income distribution, incentive effects and optimal income taxation. Review of Economic Studies. 43:1976;261-268.
    • (1976) Review of Economic Studies , vol.43 , pp. 261-268
    • Sadka, E.1
  • 12
    • 38249004573 scopus 로고
    • Note on the shape of the optimum income tax schedule
    • Sheshinski E. Note on the shape of the optimum income tax schedule. Journal of Public Economics. 40:1989;201-215.
    • (1989) Journal of Public Economics , vol.40 , pp. 201-215
    • Sheshinski, E.1
  • 14
    • 0000381428 scopus 로고
    • On the specification of models of optimum income taxation
    • Stern N. On the specification of models of optimum income taxation. Journal of Public Economics. 6:1976;123-162.
    • (1976) Journal of Public Economics , vol.6 , pp. 123-162
    • Stern, N.1
  • 15
    • 38149146258 scopus 로고
    • Government intervention as a bequest substitute
    • Strawczynski M. Government intervention as a bequest substitute. Journal of Public Economics. 53:1994;477-495.
    • (1994) Journal of Public Economics , vol.53 , pp. 477-495
    • Strawczynski, M.1
  • 16
    • 0039640399 scopus 로고
    • Optimal degree of progressivity under income uncertainty
    • Tuomala M. Optimal degree of progressivity under income uncertainty. Scandinavian Journal of Economics. 86:1984;184-193.
    • (1984) Scandinavian Journal of Economics , vol.86 , pp. 184-193
    • Tuomala, M.1
  • 18
    • 85024626203 scopus 로고
    • Redistributive taxation as social insurance
    • Varian H.R. Redistributive taxation as social insurance. Journal of Public Economics. 14:1980;49-68.
    • (1980) Journal of Public Economics , vol.14 , pp. 49-68
    • Varian, H.R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.