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文章基本信息

  • 标题:A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment
  • 本地全文:下载
  • 作者:Mathias HUNGERBÜHLER ; Etienne LEHMANN ; Alexis PARMENTIER
  • 期刊名称:Discussion Paper / Département des Sciences Économiques de l'Université Catholique de Louvain
  • 印刷版ISSN:1379-244X
  • 出版年度:2010
  • 卷号:1
  • 出版社:Université catholique de Louvain
  • 摘要:We propose a canonical model of optimal nonlinear redistributive taxation with matching unemployment. In our model, agents are endowed with different skill levels and labor markets are perfectly segmented by skill. The government only observes negotiated wages. More progressive taxation leads to wage moderation that boosts labor demand. We design the optimal nonlinear redistributive tax schedule in the absence of welfare benefits and extensive labor supply margin. Compared to theire efficient values, at the optimum gross wages and unemployment are lower. Average tax rates are moreover increasing in wages. The robustness of these properties is also discussed.
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