Age Related Optimal Income Taxation

  title={Age Related Optimal Income Taxation},
  author={S{\"o}ren Blomquist and Luca Micheletto},
  • Sören Blomquist, Luca Micheletto
  • Published 2002
Due to the di¢culties of devising a system of ...rst-best lump-sum taxes, optimal taxation models usually themselves to the study of the optimal shape of the linear/nonlinear income tax schedule and the structure of (linear) commodity taxation, disregarding any possibility to raise revenue by means of some limited, second-best lump-sum measures based on characteristics which are both easily observable and hard to alter by the individual. This approach has been criticized by Hahn (1972… CONTINUE READING
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