Abstract :
[en] This paper examines the optimal non-linear income and commodity tax when the same
labor disutility can receive two alternative interpretations, taste for leisure or disability,
but the disability is not readily observable. We compare the optimal policy under
alternative social objectives, welfarist and non-welfarist, and conclude that the nonwelfarist
objective, in which the planner gives a higher weight to the disutility of labor of
the disabled individuals, is the only reasonable specification. It has some foundation in
the theory of responsibility; further, unlike the other specifications it yields an optimal
solution that may involve a lower labor supply requirement from disabled individuals
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