Konrad, Kai A.
(2001):
Privacy, time consistent optimal labor income taxation and education policy.
In: Journal of Public Economics, Vol. 79, No. 3: pp. 503-519
External fulltext: http://www.sciencedirect.com.emedien.ub.uni-muenchen.de/science/article/pii/S0047272799001048
Abstract
Incomplete information is a commitment device for time consistency problems. In the context of time consistent labor income taxation privacy can lead to a Pareto superior outcome and increases the effectiveness of public education as a second best policy.
Item Type: | Journal article |
---|---|
Keywords: | Privacy; commitment; time consistent income taxation |
Faculties: | Economics > Chairs > MPI for Tax Law and Public Finance |
Subjects: | 300 Social sciences > 330 Economics |
JEL Classification: | H21, H23 |
Language: | English |
Item ID: | 24427 |
Date Deposited: | 31. Mar 2015, 07:49 |
Last Modified: | 04. Nov 2020, 13:06 |