Does redistribution provide a rationale for source - and origin - based taxes in small open economies? - 2003

Giampaolo Arachi Full Version (PDF)
(Quaderni del Dipartimento di Scienze Economiche e Matematico-Statistiche dell'Università del Salento - Collana di Economia, 44/22 / 2003)
This paper investigates whether the pursuit of redistributional objectives may provide a rationale for source -and origin- based taxation in small open economies. The analysis is developed in a simple two-class economy where consumers are classified according to the type of labour they supply. Source-based taxes on capital income and commodity origin-based taxes result in a differential burden on the two types of labour. When labour income is taxed with a linear schedule, the government can exploit the differential incidence of source- and origin-based taxes to improve income allocation. By contrast, if a non-linear tax is levied on labour income, source-and origin-based taxes cannot directly improve income distribution as the two types of labour have different marginal tax rates.
However, they can improve social welfare by relaxing the self-selection constraints that bind the nonlinear tax.

Table of Contents


Introduction     PDF
Giampaolo Arachi 3-7

The model     PDF
Giampaolo Arachi 7-10

Optimal linear taxation of labour     PDF
Giampaolo Arachi 10-25

Optimal non-linear taxation of labour income     PDF
Giampaolo Arachi 26-31

Further extensions     PDF
Giampaolo Arachi 32-36

Concluding remarks     PDF
Giampaolo Arachi 36-37

Bibliography     PDF
37-39


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