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Optimal Utilitarian Taxation and Horizontal Equity

Jordahl, Henrik; Micheletto, Luca - CESifo - 2003

We impose a horizontal equity restriction on the problem of finding the optimal utilitarian tax mix. The horizontal equity constraint requires that individuals with the same ability have to pay the same amount of taxes regardless of their preferences for leisure. Contrary to normal findings, we...

Persistent link: https://www.econbiz.de/10005181477

The Malleability of Undiscounted Utilitarianism as a Criterion of Intergenerational Justice

Asheim, Geir B.; Buchholz, Wolfgang - CESifo - 2000

Undiscounted utilitarianism as a criterion of intergeneration justice has been questioned for different reasons: It has … allocation must involve discounting, and (2) that undiscounted utilitarianism subjects the present generation to heavy demands …-nologies) that undiscounted utilitarianism is so malleable that any efficient and non-decreasing allocation can be the unique optimum …

Persistent link: https://www.econbiz.de/10005405840

Justice under Uncertainty

Cettolin, Elena; Riedl, Arno - CESifo - 2013

An important element for the public support of policies is their perceived justice. At the same time most policy … their own risk preferences. The observed allocations are consistent with four different views of justice under uncertainty. …

Persistent link: https://www.econbiz.de/10010877816

Theory of the Avatar

Castronova, Edward - CESifo - 2003

The internet has given birth to an expanding number of shared virtual reality spaces, with a collective population well into the millions. These virtual worlds exhibit most of the traits we associate with the Earth world: economic transactions, interpersonal relationships, organic political...

Persistent link: https://www.econbiz.de/10005196287

Tax Structure and Government Expenditures under Tax Equity Norms

Koenig, Tobias; Wagener, Andreas - CESifo - 2010

We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt. This holds for exogenous...

Persistent link: https://www.econbiz.de/10008671687

Inequality and Happiness: When Perceived Social Mobility and Economic Reality do not Match

Bjørnskov, Christian; Dreher, Axel; Fischer, Justina A.V. - CESifo - 2010

In this paper, we revisit the association between happiness and inequality. We argue that the interaction between the perceived and the actual fairness of the income generation process affects this association. Building on a simple model of individual labor-market participation under...

Persistent link: https://www.econbiz.de/10008671705