Optimal taxation and public provision for poverty reduction

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dc.contributor Aalto-yliopisto fi
dc.contributor Aalto University en
dc.contributor.author Kanbur, Ravi
dc.contributor.author Paukkeri, Tuuli
dc.contributor.author Pirttilä, Jukka
dc.contributor.author Tuomala, Matti
dc.date.accessioned 2017-06-20T11:14:55Z
dc.date.available 2017-06-20T11:14:55Z
dc.date.issued 2018
dc.identifier.citation Kanbur , R , Paukkeri , T , Pirttilä , J & Tuomala , M 2017 , ' Optimal taxation and public provision for poverty reduction ' INTERNATIONAL TAX AND PUBLIC FINANCE , pp. 1-35 . DOI: 10.1007/s10797-017-9443-6 en
dc.identifier.issn 0927-5940
dc.identifier.other PURE UUID: 33c6a6af-30f8-4fdd-8200-250bcae67de6
dc.identifier.other PURE ITEMURL: https://research.aalto.fi/en/publications/optimal-taxation-and-public-provision-for-poverty-reduction(33c6a6af-30f8-4fdd-8200-250bcae67de6).html
dc.identifier.other PURE LINK: http://www.scopus.com/inward/record.url?scp=85018258109&partnerID=8YFLogxK
dc.identifier.other PURE FILEURL: https://research.aalto.fi/files/13522572/s10797_017_9443_6.pdf
dc.identifier.uri https://aaltodoc.aalto.fi/handle/123456789/26944
dc.description.abstract The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in the context of a developing country that can only implement linear tax policies due to administrative reasons. Further, the reduction of poverty is typically the expressed goal of such countries, and this feature is also taken into account in our model. We derive the optimality conditions for linear income taxation, commodity taxation, and public provision of private and public goods for the poverty minimization case and compare the results to those derived under a general welfarist objective function. We also study the implications of informality on optimal redistributive policies for such countries. The exercise reveals non-trivial differences in optimal tax rules under the different assumptions. en
dc.format.extent 35
dc.format.extent 1-35
dc.format.mimetype application/pdf
dc.language.iso en en
dc.relation.ispartofseries INTERNATIONAL TAX AND PUBLIC FINANCE en
dc.rights openAccess en
dc.subject.other Accounting en
dc.subject.other Finance en
dc.subject.other Economics and Econometrics en
dc.subject.other 511 Economics en
dc.title Optimal taxation and public provision for poverty reduction en
dc.type A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä fi
dc.description.version Peer reviewed en
dc.contributor.department Cornell University
dc.contributor.department Department of Economics
dc.contributor.department Tampere University
dc.subject.keyword Commodity taxation
dc.subject.keyword Income taxation
dc.subject.keyword Poverty
dc.subject.keyword Public good provision
dc.subject.keyword Redistribution
dc.subject.keyword Accounting
dc.subject.keyword Finance
dc.subject.keyword Economics and Econometrics
dc.subject.keyword 511 Economics
dc.identifier.urn URN:NBN:fi:aalto-201706205668
dc.identifier.doi 10.1007/s10797-017-9443-6
dc.type.version publishedVersion

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