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Volumn 59, Issue 1, 1996, Pages 69-93

Dynamic income taxation, redistribution, and the ratchet effect

Author keywords

Dynamic taxation; Optimal income taxation; Perfect Bayesian equilibrium; Ratchet effect; Time consistency

Indexed keywords


EID: 0029687978     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/0047-2727(94)01491-4     Document Type: Article
Times cited : (20)

References (14)
  • 1
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    • Batina, R.G.1
  • 2
    • 0011456598 scopus 로고
    • A comparison of tax bases for a personal tax
    • Blomquist, N.S., 1981, A comparison of tax bases for a personal tax, Scandinavian Journal of Economics 83, 390-407.
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    • Blomquist, N.S.1
  • 4
    • 0001369782 scopus 로고
    • Some simplified formulae for optimal income taxation
    • Dixit, A. and A. Sandmo, 1977, Some simplified formulae for optimal income taxation, Scandinavian Journal of Economics 79, 417-423.
    • (1977) Scandinavian Journal of Economics , vol.79 , pp. 417-423
    • Dixit, A.1    Sandmo, A.2
  • 5
    • 0001611059 scopus 로고
    • On the optimal progressivity of the income tax
    • Feldstein, M.S., 1973, On the optimal progressivity of the income tax, Journal of Public Economics 2, 357-376.
    • (1973) Journal of Public Economics , vol.2 , pp. 357-376
    • Feldstein, M.S.1
  • 6
    • 0000867173 scopus 로고
    • Planning under incomplete information and the ratchet effect
    • Freixas, X., R. Guesnerie and J. Tirole, 1985, Planning under incomplete information and the ratchet effect, Review of Economic Studies 52, 173-191.
    • (1985) Review of Economic Studies , vol.52 , pp. 173-191
    • Freixas, X.1    Guesnerie, R.2    Tirole, J.3
  • 7
    • 38249040781 scopus 로고
    • The optimal linear income tax revisited
    • Hellwig, M.F., 1986, The optimal linear income tax revisited, Journal of Public Economics 31, 163-179.
    • (1986) Journal of Public Economics , vol.31 , pp. 163-179
    • Hellwig, M.F.1
  • 8
    • 38249034972 scopus 로고
    • The optimal linear income tax. A diagrammatic analysis
    • Ihori, T., 1987, The optimal linear income tax. A diagrammatic analysis, Journal of Public Economics 34, 379-390.
    • (1987) Journal of Public Economics , vol.34 , pp. 379-390
    • Ihori, T.1
  • 10
    • 0000517047 scopus 로고
    • The dynamics of incentive contracts
    • Laffont, J.-J. and J. Tirole, 1988, The dynamics of incentive contracts, Econometrica 56, 1153-1175.
    • (1988) Econometrica , vol.56 , pp. 1153-1175
    • Laffont, J.-J.1    Tirole, J.2
  • 11
    • 0001837849 scopus 로고
    • Notes on welfare economics, information and uncertainty
    • M. Balch, D. McFadden and S. Wu, eds., North-Holland, Amsterdam
    • Mirrlees, J.A., 1974, Notes on welfare economics, information and uncertainty, in: M. Balch, D. McFadden and S. Wu, eds., Essays on economic behaviour under uncertainty (North-Holland, Amsterdam) 243-258.
    • (1974) Essays on Economic Behaviour under Uncertainty , pp. 243-258
    • Mirrlees, J.A.1
  • 12
  • 14
    • 0001785043 scopus 로고
    • The target-incentive system vs. The price-incentive system under adverse selection and the ratchet effect
    • Zou, L., 1991, The target-incentive system vs. the price-incentive system under adverse selection and the ratchet effect, Journal of Public Economics 46, 51-89.
    • (1991) Journal of Public Economics , vol.46 , pp. 51-89
    • Zou, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.