Abstract
Restrictions on working hours are more important in countries with a large welfare state. We show that this empirical observation is consistent with the strategic effects of such restrictions in a welfare state in the context of optimal direct taxation in the tradition of Mirrlees (1971) Mirrlees, J.A., 1971. An exploration in the theory of optimum income taxation. Review of Economic Studies 38, 175-208. Our results also apply to non-welfarist states that have income redistribution, but not in purely extortionary states. © 2005 Elsevier B.V. All rights reserved.
Dokumententyp: | Zeitschriftenartikel |
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Publikationsform: | Publisher's Version |
Fakultät: | Volkswirtschaft > Lehrstühle > MPI für Steuerrecht und Öffentliche Finanzen |
Themengebiete: | 300 Sozialwissenschaften > 330 Wirtschaft |
JEL Classification: | H21, H23 |
ISSN: | 0047-2727 |
Sprache: | Englisch |
Dokumenten ID: | 22104 |
Datum der Veröffentlichung auf Open Access LMU: | 09. Dez. 2014, 08:54 |
Letzte Änderungen: | 04. Nov. 2020, 13:02 |