Uncertainty, commitment, and optimal taxation

Journal of Public Economic Theory

Volumn 1, Issue 1, 1999, Pages 51-70

  Cremer, Helmuth ^a   Gahvari, Firouz ^b  

^a UNIVERSITY OF TOULOUSE CAPITOLE   (France)

^b UNIVERSITY OF ILLINOIS AT URBANA CHAMPAIGN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0038864733     PISSN: 10973923     EISSN: 14679779     Source Type: Journal    
DOI: 10.1111/1097-3923.00003     Document Type: Article

References (25)

1. AHSAN, S. M. (1989) Choice of tax base under uncertainty: Consumption or income?, Journal of Public Economics 40, 99-134
2. ATKINSON, A. B., and J. E. STIGLITZ. (1976) The Design of Tax Structure: Direct versus indirect taxation, Journal of Public Economics 6, 55-75
3. ATKINSON, A. B. and J. E. STIGLITZ. (1980) Lectures on Public Economics. New York: McGraw-Hill
4. COOTER, R. (1978) Optimal tax schedules and rates: Mirrlees and Ramsey, American Economic Review 68, 756-768
5. CREMER, H., and F. GAHVARI. (1995a) Uncertainty and optimal taxation: In defense of commodity taxes Journal of Public Economics 56, 291-310
6. CREMER, H., and F. GAHVARI. (1995b) Uncertainty, optimal taxation and the direct versus indirect tax controversy Economic Journal 105, 1165-1179
7. DIAMOND, P. A. (1992) Organizing the health care insurance market, Econometrica 60, 1233-1254
8. DIAMOND, P. A., L. J. HELMS, and J. A. MIRRLEES. (1980) Optimal taxation in a stochastic economy: A Cobb-Douglas example Journal of Public Economics 14, 1-29
9. EATON, J., and H. S. ROSEN. (1980a) Labor supply, uncertainty, and efficient taxation, Journal of Public Economics 14, 365-374
10. EATON, J., and H. S. ROSEN. (1980b) Optimal redistributive taxation and uncertainty Quarterly Journal of Economics 94, 357-364
11. EATON, J., and H. S. ROSEN. (1980c) Taxation, human capital, and uncertainty, American Economic Review 70, 705-715
12. EDWARDS, J., M. KEEN, and M. TUOMALA. (1993) Pareto efficiency, mixed taxation and the provision of public goods, mimeo
13. GOUYETTE C., and P. PESTIEAU. (1998) Efficiency of the welfare state, Cornell University Institute for European Studies Working paper
14. HAMILTON, J. (1987) Optimal wage and income taxation with wage uncertainty, International Economic Review 28, 373-388
15. KOSKELA, E. (1987) Changes in tax progression and labour supply under wage rate uncertainty, Public Finance0Finances Publiques 42, 214-226
16. LUNDHOLM, M. (1992) Efficient taxation under wage rate uncertainty, Public Finance0Finances Publiques 47, 248-256
17. MAZUR, J. (1989) Optimal linear taxation with stochastic incomes, Public Finance0Finances Publiques 44, 31-50
18. MIRRLEES, J. A. (1974) Notes on welfare economics, information and uncertainty; in Essays on Economic Behavior under Uncertainty, M. BALCH, D McFADDEN, and S. WU, eds. Amsterdam: North-Holland
19. MIRRLEES, J. A. (1990) Taxing uncertain incomes, Oxford Economic Papers 42, 34-45
20. MITCHELL, O. (1998) Administrative costs in public and private retirement systems; in Privatizing Social Security, M. FELDSTEIN, ed. Chicago: University of Chicago Press
21. PERSSON, M. (1983) The distribution of abilities and the progressive income tax, Journal of Public Economics 22, 73-88
22. RICHTER, W. F. (1987) Taxation as insurance and the case of RAte differentiation according to consanguinity under inheritance taxation, Journal of Public Economics 33, 363-376
23. SEADE, J. (1977) On the shape of optimal tax schedules, Journal of Public Economics 7, 203-236
24. STIGLITZ, J. E. (1987) Pareto efficient and optimal taxation and the new new welfare economics; in Handbook of Public Economics, vol. 2, A. AUERBACH and M. FELDSTEIN, eds. Amsterdam: North-Holland, pp. 991-1042
25. VARIAN, H. R. (1980) Redistributive taxation as social insurance, Journal of Public Economics 14, 49-68