Tagging and redistributive taxation

Abstract : We study optimal redistributive taxes when the population can be disaggregated into tagged groups. Under reasonable circumstances, the tax system will be more redistributive in the tagged group with the higher proportion of high-ability persons. We extend the analysis to the case where the tag reflects differences in resources required to achieve a given level of utility. The compensation given for needs depends on whether the income tax structure is differentiated by needs groups.
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Submitted on : Tuesday, November 20, 2012 - 8:45:07 AM
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Robin Boadway, Pierre Pestieau. Tagging and redistributive taxation. Annales d'Economie et de Statistique, INSEE-GENES, 2006, pp.123-147. ⟨halshs-00754142⟩

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