Title: On optimal tax differences between heterogeneous groups
Authors: Beckmann, Klaus Bertram 
Franz, Nele E. 
Schneider, Andrea 
Affiliation: Volkswirtschaftslehre, insbesondere Public Economics
Language: en
Subject (DDC): DDC - Dewey Decimal Classification::300 Sozialwissenschaften, Soziologie::360 Soziale Probleme, Sozialdienste
Subject: Preference Heterogeneity
Genderbased Taxation
Horizontal Equity
Issue Date: 2014
Document Type: Working Paper
Journal / Series / Working Paper (HSU): Diskussionspapier / Helmut-Schmidt-Universität / Fächergruppe Volkswirtschaftslehre 
Issue: 144
Publisher: Helmut-Schmidt-Universität / Universität der Bundeswehr Hamburg
Publisher Place: Hamburg
Document Version: publishedVersion
This paper considers optimal linear tax structures that are differentiated according to group membership. Groups can be heterogeneous with respect to both preferences and abilities. Contrary to most arguments in favour of tax privileges for certain groups, e.g. gender-based taxation, it is shown that consideration of the first moment of the relevant distributions (the average labour supply elasticity of the groups) is insufficient. We discuss the factors on which efficient differentiation would depend.
Organization Units (connected with the publication): Fakultät für Wirtschafts- und Sozialwissenschaften 
DOI: http://hdl.handle.net/10419/102309
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