Redistributive taxation and social insurance
作者： Helmuth Cremer , Pierre Pestieau
DOI: 10.1007/BF00418945
关键词: Wage rate 、 Public finance 、 Microeconomics 、 Economics 、 Income tax 、 International taxation 、 Double taxation 、 Unobservable 、 Labour economics 、 Social insurance 、 Economics and Econometrics 、 Accounting 、 Finance
摘要: This paper studies the role of social insurance as a redistributive mechanism in presence an optimal (linear or general) income tax. It considers second-best setting with two unobservable individual characteristics: ability, measured by wage rate and risk, probability incurring loss. shows that both tax progressivity level crucially depend on correlation between ability risk.
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