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Public Goods and Optimal Income Taxation

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  • Kemper Moreland

    (Eastern Michigan University)

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.

Suggested Citation

  • Kemper Moreland, 1984. "Public Goods and Optimal Income Taxation," Public Finance Review, , vol. 12(2), pages 197-212, April.
    • Handle: RePEc:sae:pubfin:v:12:y:1984:i:2:p:197-212
    DOI: 10.1177/109114218401200205
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    References listed on IDEAS

    as
    1. Aaron, Henry & McGuire, Martin, 1970. "Public Goods and Income Distribution," Econometrica, Econometric Society, vol. 38(6), pages 907-920, November.
    2. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    3. Robert Cooter & Elhanan Helpman, 1974. "Optimal Income Taxation for Transfer Payments Under Different Social Welfare Criteria," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 88(4), pages 656-670.
    4. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
    5. Stern, N. H., 1976. "On the specification of models of optimum income taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 123-162.
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