Showing 1 - 10 of 57
This paper examines if an energy price shock should be compensated by a reduction in energy taxes to mitigate its impact on consumer prices. Such an adjustment is often debated and advocated for redistributive reasons. Our investigation is based on a model that characterizes second-best optimal...
Persistent link: https://www.econbiz.de/10009323337
objectives design domestic taxes when redistribution is costly, and (ii) how does trade liberalization affect this optimal tax … linkages between pollution, labor income redistribution and increasing globalization with our endogenous fiscal system. In the …) under openness to trade, the source of the externality matters for redistribution, while it is not the case in autarky …
Persistent link: https://www.econbiz.de/10010852301
Persistent link: https://www.econbiz.de/10005636027
Persistent link: https://www.econbiz.de/10005635940
This paper studies the design of couples’ income taxation when consumption and labor supply decisions within the couple …
Persistent link: https://www.econbiz.de/10011189074
-insurance in the second-best) is also subject to (positive or negative) taxation. Social LTC provision is never second-best optimal …
Persistent link: https://www.econbiz.de/10010968953
Persistent link: https://www.econbiz.de/10005767455
Persistent link: https://www.econbiz.de/10005767515
When accidental bequests signal otherwise unobservable individual characteristics such as productivity and longevity, the tax administration should partition the population into two groups: One consisting of people who do not receive an inheritance and the other of those who do. The first tagged...
Persistent link: https://www.econbiz.de/10008513110
The Kyoto and Copenhagen Protocols on climate change mitigation postponed the specification of binding commitments to a future negotiation. This paper analyzes the strategic implications of delayed negotiations. While, as iswell-understood, the incentive to free ride leads to excessive emissions...
Persistent link: https://www.econbiz.de/10009002344