The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates

Creedy, John

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dc.contributor.author	Creedy, John
dc.date.accessioned	2013-08-01T03:03:53Z
dc.date.accessioned	2022-07-05T02:47:48Z
dc.date.available	2013-08-01T03:03:53Z
dc.date.available	2022-07-05T02:47:48Z
dc.date.copyright	2013
dc.date.issued	2013
dc.identifier.uri	https://ir.wgtn.ac.nz/handle/123456789/18789
dc.description.abstract	This paper provides a technical introduction to the use of the elasticity of taxable income in welfare comparisons and optimal tax discussions. It draws together, using a consistent framework and notation, a number of established results concerning marginal welfare changes and optimal taxes, in addition to presenting some new results, particularly in terms of non-marginal tax changes.	en_NZ
dc.format	pdf	en_NZ
dc.language.iso	en_NZ
dc.publisher	Te Herenga Waka—Victoria University of Wellington	en_NZ
dc.relation.ispartofseries	Chair in Public Finance ; 04/2013	en_NZ
dc.subject	Income taxation	en_NZ
dc.subject	Taxable income	en_NZ
dc.subject	Elasticity of taxable income	en_NZ
dc.subject	Excess burden of taxation	en_NZ
dc.subject	Marginal welfare cost	en_NZ
dc.subject	Optimum tax	en_NZ
dc.title	The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates	en_NZ
dc.type	Text	en_NZ
vuwschema.contributor.unit	School of Accounting and Commercial Law	en_NZ
vuwschema.subject.anzsrcfor	140215 Public Economics - Taxation and Revenue	en_NZ
vuwschema.type.vuw	Working or Occasional Paper	en_NZ
vuwschema.subject.anzsrcforV2	380115 Public economics - taxation and revenue	en_NZ
dc.rights.rightsholder	http://www.victoria.ac.nz/sacl/about/cpf	en_NZ