메뉴 건너뛰기




Volumn 87, Issue 2, 2003, Pages 363-386

Optimal non-linear income taxation for reduction of envy

Author keywords

Envy; Income taxation

Indexed keywords


EID: 0037290192     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(01)00130-X     Document Type: Article
Times cited : (8)

References (31)
  • 1
    • 84993907318 scopus 로고
    • Envy freeness and distributive justice
    • Arnsperger, C., 1994. Envy freeness and distributive justice. Journal of Economic Surveys 8, 155-185.
    • (1994) Journal of Economic Surveys , vol.8 , pp. 155-185
    • Arnsperger, C.1
  • 2
    • 0010936959 scopus 로고
    • Housing allowances, income maintenance and income taxation
    • Feldstein, M
    • Atkinson, A., 1977. Housing allowances, income maintenance and income taxation. In: Feldstein, M.,
    • (1977)
    • Atkinson, A.1
  • 3
    • 0011356431 scopus 로고    scopus 로고
    • The Economics of Public Services
    • (Eds.), Macmillan, London
    • Inman, R. (Eds.), The Economics of Public Services. Macmillan, London.
    • Inman, R.1
  • 4
    • 0002661989 scopus 로고
    • The design of tax structure-direct versus indirect tax
    • Atkinson, A., Stiglitz, J., 1976. The design of tax structure-direct versus indirect tax. Journal of Public Economics 6, 55-75.
    • (1976) Journal of Public Economics , vol.6 , pp. 55-75
    • Atkinson, A.1    Stiglitz, J.2
  • 5
    • 0011307160 scopus 로고    scopus 로고
    • Optimal income taxation with quasi-linear preferences revisited
    • Boadway, R., Cuff, K., Marchand, M., 2000. Optimal income taxation with quasi-linear preferences revisited. Journal of Public Economic Theory 2, 435-460.
    • (2000) Journal of Public Economic Theory , vol.2 , pp. 435-460
    • Boadway, R.1    Cuff, K.2    Marchand, M.3
  • 6
    • 0011270796 scopus 로고
    • An envy tax: Theoretical principles and applications to the German surcharge on the rich
    • Bös, D., Tillmann, G., 1985. An envy tax: theoretical principles and applications to the German surcharge on the rich. Public Finance 40, 35-63.
    • (1985) Public Finance , vol.40 , pp. 35-63
    • Bös, D.1    Tillmann, G.2
  • 7
    • 0000484422 scopus 로고
    • Some implications of an intensity measure of envy
    • Chaudhuri, A., 1986. Some implications of an intensity measure of envy. Social Choice and Welfare 3, 255-270.
    • (1986) Social Choice and Welfare , vol.3 , pp. 255-270
    • Chaudhuri, A.1
  • 8
    • 0001733123 scopus 로고
    • Optimally uniform commodity taxes
    • Deaton, A., 1979. Optimally uniform commodity taxes. Economics Letters 2, 357-361.
    • (1979) Economics Letters , vol.2 , pp. 357-361
    • Deaton, A.1
  • 9
    • 38249019340 scopus 로고
    • A refinement and extension of the no-envy concept
    • Diamantaras, D., Thomson, W., 1990. A refinement and extension of the no-envy concept. Economics Letters 33, 217-222.
    • (1990) Economics Letters , vol.33 , pp. 217-222
    • Diamantaras, D.1    Thomson, W.2
  • 10
    • 0001221402 scopus 로고
    • A many-person Ramsey tax rule
    • Diamond, P., 1975. A many-person Ramsey tax rule. Journal of Public Economics 4, 335-342.
    • (1975) Journal of Public Economics , vol.4 , pp. 335-342
    • Diamond, P.1
  • 11
    • 0001853353 scopus 로고    scopus 로고
    • Optimal income taxation: An example with a U-shaped pattern of optimal marginal tax rates
    • Diamond, P., 1998. Optimal income taxation: an example with a U-shaped pattern of optimal marginal tax rates. American Economic Review 88, 83-95.
    • (1998) American Economic Review , vol.88 , pp. 83-95
    • Diamond, P.1
  • 12
    • 0000752017 scopus 로고
    • Income tax, commodity tax and public good provision: A brief guide
    • Edwards, J., Keen, M., Tuomala, M., 1994. Income tax, commodity tax and public good provision: a brief guide. Finanzarchiv 51, 472-487.
    • (1994) Finanzarchiv , vol.51 , pp. 472-487
    • Edwards, J.1    Keen, M.2    Tuomala, M.3
  • 14
    • 0000212382 scopus 로고
    • Single-crossing conditions in comparisons of tax progressivity
    • Hemming, R., Keen, M., 1983. Single-crossing conditions in comparisons of tax progressivity. Journal of Public Economics 20, 373-380.
    • (1983) Journal of Public Economics , vol.20 , pp. 373-380
    • Hemming, R.1    Keen, M.2
  • 15
    • 0004063495 scopus 로고
    • Editions du centre national de la recherche scientifique, Paris
    • Kolm, S., 1972. Justice et équite, Editions du centre national de la recherche scientifique, Paris.
    • (1972) Justice Et Équite
    • Kolm, S.1
  • 16
    • 34248470169 scopus 로고
    • Optimal tax theory - A synthesis
    • Mirrlees, J., 1976. Optimal tax theory - a synthesis. Journal of Public Economics 6, 327-358.
    • (1976) Journal of Public Economics , vol.6 , pp. 327-358
    • Mirrlees, J.1
  • 17
    • 0000278889 scopus 로고    scopus 로고
    • Re-examination of uniform commodity taxes under a non-linear tax system and its implication for production efficiency
    • Naito, H., 1999. Re-examination of uniform commodity taxes under a non-linear tax system and its implication for production efficiency. Journal of Public Economics 71, 165-188.
    • (1999) Journal of Public Economics , vol.71 , pp. 165-188
    • Naito, H.1
  • 18
    • 0030186290 scopus 로고    scopus 로고
    • Optimal fiscal and public expenditure policy in a two-class economy
    • Nava, M., Schroyen, F., Marchand, M., 1996. Optimal fiscal and public expenditure policy in a two-class economy. Journal of Public Economics 61, 119-137.
    • (1996) Journal of Public Economics , vol.61 , pp. 119-137
    • Nava, M.1    Schroyen, F.2    Marchand, M.3
  • 19
    • 25044458452 scopus 로고    scopus 로고
    • Envy minimization in the optimal tax context
    • Paper presented at the Fifth International Conference of Society of Social Choice and Welfare, University of Alicante, Spain
    • Nishimura, Y., 2000. Envy minimization in the optimal tax context. Paper presented at the Fifth International Conference of Society of Social Choice and Welfare, University of Alicante, Spain.
    • (2000)
    • Nishimura, Y.1
  • 20
    • 85008741354 scopus 로고
    • The taxation of wage income for economic justice
    • Phelps, E., 1973. The taxation of wage income for economic justice. Quarterly Journal of Economics 87, 331-354.
    • (1973) Quarterly Journal of Economics , vol.87 , pp. 331-354
    • Phelps, E.1
  • 21
    • 0002007807 scopus 로고
    • A contribution to the theory of taxation
    • Ramsey, F., 1927. A contribution to the theory of taxation. Economic Journal 37, 47-61.
    • (1927) Economic Journal , vol.37 , pp. 47-61
    • Ramsey, F.1
  • 22
    • 84959798563 scopus 로고
    • On income distribution, incentive effects and optimal income taxation
    • Sadka, E., 1976. On income distribution, incentive effects and optimal income taxation. Review of Economic Studies 43, 261-268.
    • (1976) Review of Economic Studies , vol.43 , pp. 261-268
    • Sadka, E.1
  • 23
    • 0001319780 scopus 로고
    • On the shape of optimal income tax schedule
    • Seade, J., 1977. On the shape of optimal income tax schedule. Journal of Public Economics 43, 203-235.
    • (1977) Journal of Public Economics , vol.43 , pp. 203-235
    • Seade, J.1
  • 24
    • 84925980576 scopus 로고
    • On the sign of optimum marginal income taxation
    • Seade, J., 1982. On the sign of optimum marginal income taxation. Review of Economic Studies 49, 637-643.
    • (1982) Review of Economic Studies , vol.49 , pp. 637-643
    • Seade, J.1
  • 25
    • 0000351585 scopus 로고
    • Self-selection and Pareto efficient taxation
    • Stiglitz, J., 1982. Self-selection and Pareto efficient taxation. Journal of Public Economics 17, 213-240.
    • (1982) Journal of Public Economics , vol.17 , pp. 213-240
    • Stiglitz, J.1
  • 26
    • 0011266767 scopus 로고    scopus 로고
    • Efficiency first or equity first? Two criteria and rationality of social choice
    • Discussion Paper Series No.1998-01, Graduate School of Economics, Hitotsubashi University. Journal of Economic Theory, forthcoming
    • Tadenuma, K., 1998. Efficiency first or equity first? Two criteria and rationality of social choice. Discussion Paper Series No.1998-01, Graduate School of Economics, Hitotsubashi University. Journal of Economic Theory, forthcoming.
    • (1998)
    • Tadenuma, K.1
  • 27
    • 0003218691 scopus 로고
    • Theory of Justice Based on Symmetry
    • Hurwicz, L., Schmeidler, D., Sonnenshein, H. (Eds.), Cambridge University Press, Cambridge
    • Thomson,W.,Varian, H., 1985. Theory of Justice Based on Symmetry. In: Hurwicz, L., Schmeidler, D., Sonnenshein, H. (Eds.), Social Goals and Social Organization. Cambridge University Press, Cambridge.
    • (1985) Social Goals and Social Organization
    • Thomson, W.1    Varian, H.2
  • 28
    • 0004048504 scopus 로고
    • Optimal Income Tax and Redistribution
    • Clarendon Press, Oxford
    • Tuomala, M., 1990. Optimal Income Tax and Redistribution. Clarendon Press, Oxford.
    • (1990)
    • Tuomala, M.1
  • 29
    • 0002431984 scopus 로고
    • Equity, envy and efficiency
    • Varian, H., 1974. Equity, envy and efficiency. Journal of Economic Theory 4, 63-90.
    • (1974) Journal of Economic Theory , vol.4 , pp. 63-90
    • Varian, H.1
  • 30
    • 0000500087 scopus 로고
    • Two problems in the theory of fairness
    • Varian, H., 1976. Two problems in the theory of fairness. Journal of Public Economics 5, 249-260.
    • (1976) Journal of Public Economics , vol.5 , pp. 249-260
    • Varian, H.1
  • 31
    • 0001350684 scopus 로고
    • A reduced-form nonlinear tax problem
    • Weymark, J., 1986. A reduced-form nonlinear tax problem. Journal of Public Economics 30, 199-217.
    • (1986) Journal of Public Economics , vol.30 , pp. 199-217
    • Weymark, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.