The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates
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.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 | en_NZ | |
dc.identifier.uri | https://ir.wgtn.ac.nz/handle/123456789/18789 | |
dc.language.iso | en_NZ | |
dc.publisher | Te Herenga Waka—Victoria University of Wellington | mul |
dc.relation.ispartofseries | Chair in Public Finance ; 04/2013 | en_NZ |
dc.rights | No known rights restriction other than copyright | en_NZ |
dc.rights.rightsholder | http://www.victoria.ac.nz/sacl/about/cpf | en_NZ |
dc.rights.uri | https://www.wgtn.ac.nz/library/about-us/policies-and-strategies/copyright-for-the-researcharchive | |
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.subject.anzsrcforV2 | 380115 Public economics - taxation and revenue | en_NZ |
vuwschema.type.vuw | Working or Occasional Paper | en_NZ |