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- W224767765 abstract "This chapter presents an optimal tax-transfer model for income testing and social welfare. It presents a reexamination of the welfare aspect of income testing within the framework of the general equilibrium optimal income tax literature. The Kesselman–Garfinkel analysis relies upon a model with only two skill classes and makes pure efficiency comparisons without recourse to a social welfare function, but this advantage is achieved at a cost. The model differs from others in that it allows households to have a few unearned incomes such as rent or interest, in addition to earned income. The presence of unearned incomes invalidates the standard result from the optimal tax literature that gross income is an increasing function of the wage rate, which could potentially complicate the calculations of optimal tax rates. The optimal income tax or, more approximately, the optimal tax-transfer system has a breakeven level of income below the mean income. The magnitude of the welfare losses incurred by adopting an income-tested tax-transfer schedule when a non-income-tested system is optimal and vice versa." @default.
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- W224767765 date "1982-01-01" @default.
- W224767765 modified "2023-09-26" @default.
- W224767765 title "Income Testing and Social Welfare: An Optimal Tax-Transfer Model" @default.
- W224767765 doi "https://doi.org/10.1016/b978-0-12-275880-5.50015-4" @default.
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