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SSRN Electronic Journal
Article . 2006 . Peer-reviewed
Data sources: Crossref
EconStor
Research . 2006
Data sources: EconStor
MPG.PuRe
Research . 2006
Data sources: MPG.PuRe
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Collectively Incentive Compatible Tax Systems

Authors: Felix Bierbrauer;

Collectively Incentive Compatible Tax Systems

Abstract

This paper assumes that individuals possess private information both about their abilities and about their valuation of a public good. Individuals can undertake collective actions on order to manipulate the tax system and the decision on public good provision. Consequently, an implementable scheme of taxation has to be collectively incentive compatible. If preferences are additively separable, then an implementable tax systems has the following properties: (i) tax payments do not depend on public goods preferences and (ii) there is no scope for a collective manipulation of public goods preferences. For a quasilinear economy, the optimal tax system is explicitly characterized.

Keywords

Public Good Provision, ddc:330, Information Aggregation, Optimal Taxation, Revelation of Preferences, Optimal Taxation, Public Good Provision, Revelation of Preferences, Information Aggregation, D71, D82, H41, H21, jel: jel:D71, jel: jel:D82, jel: jel:H41, jel: jel:H21

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Average
Average
bronze