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Borda-optimal taxation of labour income

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  • Asen Ivanov

    (Queen Mary University of London)

Abstract

I numerically compute Borda-optimal, i.e., optimal based on the Borda count as the normative criterion, labour-income tax schedules for the United States. I do so in the context of a Mirrlees-style model with quasilinear preferences and a constant elasticity of labour supply. Because the Borda count is defined for finitely many alternatives, the computations restrict attention to a finite subset of the set of continuous, piecewise linear tax schedules with (in the baseline analysis) four or fewer pieces.

Suggested Citation

  • Asen Ivanov, 2023. "Borda-optimal taxation of labour income," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 60(3), pages 331-364, April.
    • Handle: RePEc:spr:sochwe:v:60:y:2023:i:3:d:10.1007_s00355-022-01411-9
    DOI: 10.1007/s00355-022-01411-9
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    More about this item

    JEL classification:

    • D71 - Microeconomics - - Analysis of Collective Decision-Making - - - Social Choice; Clubs; Committees; Associations
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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