Konrad, Kai A.
(2001):
Privacy and time-consistent optimal labor income taxation.
In: Journal of Public Economics, Vol. 79, No. 3: pp. 503-519
External fulltext: http://www.sciencedirect.com/science/article/pii/S0047272799001048
Abstract
Incomplete information is a commitment device for time-consistency problems. In the context of time-consistent optimal labor income taxation privacy can lead to a Pareto superior outcome and increases the effectiveness of public education as a second best policy. © Elsevier Science S.A.
| Item Type: | Journal article |
|---|---|
| Form of publication: | Publisher's Version |
| Faculties: | Economics > Chairs > MPI for Tax Law and Public Finance |
| Subjects: | 300 Social sciences > 330 Economics |
| JEL Classification: | H21, H23 |
| ISSN: | 0047-2727 |
| Language: | English |
| Item ID: | 22125 |
| Date Deposited: | 09. Dec 2014 11:11 |
| Last Modified: | 04. Nov 2020 13:02 |
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