Chapter

Optimum Flat Tax and Basic Income

A. B. Atkinson

in Public Economics in Action

Published in print October 1996 | ISBN: 9780198292166
Published online November 2003 | e-ISBN: 9780191595875 | DOI: http://dx.doi.org/10.1093/0198292163.003.0002

Series: The Lindahl Lectures

 Optimum Flat Tax and Basic Income

Show Summary Details

Preview

A flat‐tax rate, coupled with a basic income paid to all, can be highly redistributive. This chapter examines the trade‐off between equity and efficiency involved in setting the tax rate, and hence the degree of redistribution.

Keywords: efficiency; equity; incentives; income distribution; redistribution; social security; taxation

Chapter.  8050 words.  Illustrated.

Subjects: Public Economics

Full text: subscription required

How to subscribe Recommend to my Librarian

Buy this work at Oxford University Press »

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.