文章基本信息

标题：Rawlsian governments and the race to the bottom
本地全文：下载
作者：Jean-Marie Lozachmeur ; Pierre Pestieau ; Jon Hamilton 等
期刊名称：Economics Bulletin
电子版ISSN：1545-2921
出版年度：2002
卷号：8
出版社：Economics Bulletin
摘要：This paper argues that there is no race to the bottom when the social planner adopts a Rawlsian criterion, only the poor are mobile and they do not work at the optimal tax outcome. This argument is developed within a two skill-model of optimal income taxation.
关键词：Income taxation