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Optimality of Workfare with Heterogeneous Preferences
Cuff, Katherine - Economics Department, Queen's University - 1998
optimality of workfare as a screening tool. It is assumed that workfare does not serve as a human capital investment … individuals. Under either case, workfare is never optimal to impose on these individuals. It is also shown that non …-productive workfare can be an efficient policy tool, in contrast to the results found in Besley and Coate (1995), Brett (1997), and …
Persistent link: https://www.econbiz.de/10005688200
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A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective
Jacquet, Laurence; Lehmann, Etienne - 2024
Policies that impact the production sector, such as intermediate goods taxation (e.g. taxing robots) and trade liberalization create winners and losers. When do we need to integrate pre-distribution concerns in the design of these production policies? Should we consider the endogenous changes of...
Persistent link: https://www.econbiz.de/10014574323
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A comprehensive analysis of production efficiency : a tax reform perspective
Jacquet, Laurence; Lehmann, Etienne - 2024
Policies that impact the production sector, such as intermediate goods taxation (e.g. taxing robots) and trade liberalization create winners and losers. When do we need to integrate pre-distribution concerns in the design of these production policies? Should we consider the endogenous changes of...
Persistent link: https://www.econbiz.de/10014543834
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Public provision of private goods and nondistortionary marginal tax rates
Blomquist, Sören; Christiansen, Vidar; Micheletto, Luca - 2008
The incidence and efficiency losses of taxes have usually been analysed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be payment for...
Persistent link: https://www.econbiz.de/10010264362
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Taxation of Annual Income as a Commitment Device
Gaube, Thomas - 2010
I study a two-period model of nonlinear, information constrained income taxation. It is shown that time-consistent taxation of annual income welfare-dominates time-consistent taxation of lifetime income if preferences are such that stationary allocations are efficient. If uncertainty is taken...
Persistent link: https://www.econbiz.de/10010270135
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Optimal Commodity Taxation with Varying Quality of Goods
Bastani, Spencer; Blomquist, Sören; Micheletto, Luca - 2015
A standard result in the optimal taxation literature is that, when agents differ in market ability and the government aims at redistributing from high- to low-skilled agents by means of an optimal nonlinear labor income tax and a set of commodity taxes, an optimally designed commodity tax...
Persistent link: https://www.econbiz.de/10011431177
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How to Tax Different Incomes?
Jacquet, Laurence; Lehmann, Etienne - 2021
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...
Persistent link: https://www.econbiz.de/10012658030
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How to Tax Different Incomes?
Jacquet, Laurence; Lehmann, Etienne - 2021
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...
Persistent link: https://www.econbiz.de/10012658318
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Heterogeneity in Needs and Negative Marginal Tax Rates
Bastani, Spencer; Blomquist, Sören; Micheletto, Luca - 2017
This paper highlights the possibility that negative marginal tax rates arise in an intensive-margin optimal income tax model where wages are exogenous and preferences are homogeneous, but where agents differ both in skills (labor market productivity) and their needs for a work-related...
Persistent link: https://www.econbiz.de/10011777573
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Public provision of private goods and nondistortionary marginal tax rates: Some further results
Blomquist, Sören; Christiansen, Vidar; Micheletto, Luca - 2009
The incidence and efficiency losses of taxes have usually been analyzed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be a payment for...
Persistent link: https://www.econbiz.de/10010321421