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Innovations en théorie de la redistribution et leurs implications pour la politique économique .
Author(s) -
Boadway Robin
Publication year - 2011
Publication title -
canadian journal of economics/revue canadienne d'économique
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.773
H-Index - 69
eISSN - 1540-5982
pISSN - 0008-4085
DOI - 10.1111/j.1540-5982.2011.01670.x
Subject(s) - redistribution (election) , workfare , economics , unemployment , involuntary unemployment , redistribution of income and wealth , optimal tax , core (optical fiber) , transfer payment , tax policy , mathematical economics , public economics , labour economics , microeconomics , macroeconomics , welfare , tax reform , market economy , politics , political science , computer science , law , telecommunications
Abstract We present a survey of key results from second‐best optimal redistribution theory and their implications for tax‐transfer policy. The core results include the Corlett‐Hague theorem, the Deaton conditions, the production‐efficiency theorem, the Atkinson‐Stiglitz theorem, and the Mirrlees‐Saez characterization of the optimal non‐linear income tax system. These have been augmented in recent years by optimal participation tax rates, the implications of involuntary unemployment, the use of unconventional instruments, such as minimum wages, in‐kind transfer, and workfare, and the optimal taxation of capital income and bequests.