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Optimal Redistributive Taxation$
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Matti Tuomala

Print publication date: 2016

Print ISBN-13: 9780198753414

Published to Oxford Scholarship Online: March 2016

DOI: 10.1093/acprof:oso/9780198753414.001.0001

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Optimal income taxation and tagging

Optimal income taxation and tagging

Chapter:
(p.203) 8 Optimal income taxation and tagging
Source:
Optimal Redistributive Taxation
Author(s):

Matti Tuomala

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198753414.003.0008

Chapter 8 examines targeted programmes based not only on income information, as in previous chapters, but that can also use information on characteristics that are immutable, such as age. The large literature on ‘tagging’ shows that group-specific tax and transfer schedules improve welfare over the case where the government is restricted to a single schedule over the whole population. The central assumption of this literature is that the groupings available to the government are given and fixed. The government cannot rearrange these groupings. However, if the implementation of tagging is itself costly, and if the costs are a function of the number and type of grouping available, the question arises: how many and which types of groups should the government choose to tag? This is the question addressed in this chapter.

Keywords:   tagging, grouping, targeted programmes, group-specific tax and transfer schedule

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