Financing public goods with income taxation: Provision rules vs. provision level

International Tax and Public Finance

Volumn 12, Issue 3, 2005, Pages 319-334

  Gaube, Thomas ^a  

^a MAX PLANCK INSTITUTE FOR RESEARCH ON COLLECTIVE GOODS   (Germany)

Author keywords

Income taxation; Public goods

Indexed keywords

EID: 21244481332     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1007/s10797-005-0500-1     Document Type: Article

References (28)

1. Atkinson, A. B. and N. H. Stern. (1974). "Pigou, Taxation and Public Goods," Review of Economic Studies 41, 119-128.
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. Blomquist, S. and V. Christiansen. (1998). "Topping Up or Opting Out? The Optimal Design of Public Provision Schemes," International Economic Review 39, 399-411.
4. Boadway, R. and M. Keen. (1993). "Public Goods, Self-Selection and Optimal Income Taxation," International Economic Review 34, 463-478.
5. Brito, D. L., J. H. Hamilton, S. M. Slutsky and J. E. Stiglitz. (1990). "Pareto Efficient Tax Structures," Oxford Economic Papers 42, 61-77.
6. Chang, M. C. (2000). "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 7, 83-91.
7. Christiansen, V. (1981). "Evaluation of Public Projects under Optimal Taxation," Review of Economic Studies 47, 447-457.
8. Christiansen, V. (1999). "The Marginal Cost of Public Funds Under Information Constrained Taxation," Finanzarchiv 56, 188-201.
9. Deaton, A. and J. Muellbauer. (1980). Economics and Consumer Behavior. Cambridge: Cambridge University Press.
10. 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.
11. Edwards, J., M. Keen and M. Tuomala. (1994). "Income Tax, Commodity Taxes and Public Good Provision," Finanzarchiv 51, 472-497.
12. Fullerton, D. (1997). "Environmental Levies and Distortionary Taxation: Comment," American Economic Review 87, 245-251.
13. Gaube, T. (2000). "When Do Distortionary Taxes Reduce the Optimal Supply of Public Goods?" Journal of Public Economics 76, 151-180.
14. Kaplow, L. (1996). "The Optimal Supply of Public Goods and the Distortionary Cost of Taxation," National Tax Journal 49, 513-533.
15. Mirrlees, J. A. (1971). "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies 38, 175-208.
16. Mirrlees, J. A. (1994). "Optimal Taxation and Government Finance." In J. M. Quigley and E. Smolensky (eds.), Modern Public Finance. Cambridge, MA: Harvard University Press, pp. 213-231.
17. Nava, M., F. Schroyen and M. Marchand. (1996). "Optimal Fiscal and Public Expenditure Policy in a Two-Class Economy," Journal of Public Economics 61, 119-137.
18. Nichols, A. L. and R. J. Zeckhauser. (1982). "Targeting Transfers Through Restrictions on Recipients," American Economic Review 72, 372-377.
19. Pigou, A. C. (1947). A Study in Public Finance. London: Macmillan.
20. Pirttilä, J. and M. Tuomala. (2001). "On Optimal Non-Linear Taxation and Public Good Provision in an Overlapping Generations Economy," Journal of Public Economics 79, 485-501.
21. Sandmo, A. (1998). "Redistribution and the Marginal Cost of Public Funds," Journal of Public Economics 70, 365-382.
22. Seade, J. (1982). "On the Sign of the Optimum Marginal Income Tax," Review of Economic Studies 49, 637-643.
23. Starrett, D. A. (1988). Foundations of Public Economics. Cambridge: Cambridge University Press.
24. Stern, N. (1982). "Optimum Taxation with Errors in Administration," Journal of Public Economics 17, 181-211.
25. Stiglitz, J. E. (1982). "Self-Selection and Pareto Efficient Taxation," Journal of Public Economics 17, 213-240.
26. Tuomala, M. (1990). Optimal Income Tax and Redistribution. Oxford: Clarendon Press.
27. Wilson, J. D. (1991a). "Optimal Public Good Provision with Limited Lump-Sum Taxation," American Economic Review 81, 153-166.
28. Wilson, J. D. (1991b). "Optimal Public Good Provision in the Ramsey Tax Model: A Generalization," Economics Letters 35, 57-61.