%0 Artículo %A Ikuho Kochi %I Universidad Autónoma de Ciudad Juárez %D 2021 %G spa %@ 2395-8669 %T Optimal linear taxation for economies with altruism %U http://erevistas.uacj.mx/ojs/index.php/noesis/article/view/259 %X In an economy with altruism, households provide inter-family transfers that redistribute income by a market mechanism. Private transfers modify the distribution of tax burdens and the ability of the government to collect tax revenue which in turn affects the welfare calculus of a government that seeks to design optimal tax policy. In this context it is interesting to ask: Which is the optimal level of taxation for an economy with altruism? The main contribution of this article is the characterization of an optimal linear income tax for an economy with altruism. Moreover, we also contribute by identifying a set of results that seek to advice the design of public policy