Chapter

Optimum Taxation, Differentiation, and Graduation

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/10.1093/0198292163.003.0003

Series: The Lindahl Lectures

 Optimum Taxation, Differentiation, and Graduation

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The basic income and flat‐tax proposal has a universal payment and a constant tax rate; most countries, instead, have a system of categorical payments (to pensioners, unemployed, etc.) financed by a graduated income tax. This chapter examines the equity and efficiency arguments involved in choosing between these two approaches.

Keywords: efficiency; equity; incentives; income distribution; income tax; social insurance; social security; taxation

Chapter.  4742 words.  Illustrated.

Subjects: Public Economics

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