Published in:CESifo Working Paper Series ; No. 6708
Extent:
1 Online-Ressource (32 p)
Language:
English
DOI:
10.2139/ssrn.3079392
Identifier:
Origination:
Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 26, 2017 erstellt
Description:
This paper highlights the possibility that negative marginal tax rates arise in an intensive-margin optimal income tax model where wages are exogenous and preferences are homogeneous, but where agents differ both in skills (labor market productivity) and their needs for a work-related consumption good