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Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
Labour supply optimal taxation random utility model microsimulation
2014/6/24
The purpose of this paper is to present an exercise where we identify optimal income tax rules according to varioussocial welfare criteria , keeping fixed the total net tax revenue. Empirical appli...
Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
Labour supply optimal taxation random utility model microsimulation.
2014/6/25
The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 paramet...