Optimal mixed taxation, credit constraints, and the timing of income tax reporting
We study optimal income and commodity tax policy with credit-constrained low-income households. Workers receive an even flow of income during the tax year, but report their incomes and make tax payments (receive transfers) at the end of the year. They spend their disposable income on multiple commod...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Blackwell Publishing Inc.
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |