Age‐related Optimal Income Taxation*

Sören Blomquist · Luca Micheletto

68 citations0/0 files storedScandinavian Journal of Economics

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Economic and Fiscal Studies Fiscal Policy and Economic Growth Economic Policies and Impacts

Abstract

Abstract In most countries, average income varies with age. In this paper we investigate if and how it is possible to enhance the redistributive mechanism by relating tax payments to age. Using an OLG model where some individuals are low skilled all their life while others are low skilled when young but high skilled when old, we first show how an age dependent optimal income tax can Pareto improve upon an age independent income tax. We then characterize the optimal age dependent income tax. A tax on interest income is part of the optimal tax structure.

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References

1971An Exploration in the Theory of Optimum Income Taxation 1976The design of tax structure: Direct versus indirect taxation 1982Self-selection and Pareto efficient taxation 1980Redistributive taxation as social insurance 1976Optimal tax theory 2003Optimal Indirect and Capital Taxation 1984The economics of “tagging” as applied to the optimal income tax, welfare programs, and manpower planning 1978A model of social insurance with variable retirement

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