Public goods and optimal income taxation
Document Type
Article
Publication Date
1984
Department
Economics
Abstract
Previous optimal income tax studies have generally ignored government expenditures as a policy tool for affecting distribution. Using simulations, this article analyzes the properties of the optimal linear income tax where both public and private consumption enter individuals' utility functions.
Citation
Moreland, K. (1984). Public goods and optimal income taxation. Public Finance Quarterly, 12(2), 197–212. doi:10.1177/109114218401200205
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