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Publications
  • February 2010
  • Article
  • American Economic Journal: Economic Policy

The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution

By: N. Gregory Mankiw and Matthew C. Weinzierl
  • Format:Print
  • | Pages:22
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Abstract

Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plausible parameterization using data on height and wages implies a substantial height tax: a tall person earning $50,000 should pay $4,500 more in tax than a short person. One interpretation is that personal attributes correlated with wages should be considered more widely for determining taxes. Alternatively, if policies such as a height tax are rejected, then the standard Utilitarian framework must fail to capture intuitive notions of distributive justice.

Keywords

Taxation; Wages; Personal Characteristics

Citation

Mankiw, N. Gregory, and Matthew C. Weinzierl. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution." American Economic Journal: Economic Policy 2, no. 1 (February 2010): 155–176.
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About The Author

Matthew C. Weinzierl

Business, Government and the International Economy
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    • June 2020
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    Understanding Different Approaches to Benefit-Based Taxation

    By: Robert Scherf and Matthew C. Weinzierl
More from the Authors
  • Made In Space, Expectations Management, and the Business of In-Space Manufacturing By: Matthew C. Weinzierl and Mehak Sarang
  • Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation By: Benjami Lockwood, Afras Y. Sial and Matthew C. Weinzierl
  • Understanding Different Approaches to Benefit-Based Taxation By: Robert Scherf and Matthew C. Weinzierl
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