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Gender Based Taxation and the Division of Family Chores
Alesina, Alberto - 2007
Gender-Based Taxation (GBT) satisfies Ramsey's rule of optimality because it taxes at a lower rate the more elastic labor supply of women. This holds when different elasticities between men and women are taken as exogenous. We study GBT in a model in which labor supply elasticities emerge...
Persistent link: https://www.econbiz.de/10012465001
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The Cost of Curbing Externalities with Market Power : Alcohol Regulations and Tax Alternatives
Conlon, Christopher; Rao, Nirupama L. - National Bureau of Economic Research - 2023
Products with negative externalities are often subject to regulations that limit competition. The single-product case may suggest that it is irrelevant for aggregate welfare whether output is restricted via corrective taxes or limiting competition. However, when products are differentiated...
Persistent link: https://www.econbiz.de/10013537788
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Distributional Weights in Economic Analysis
Hahn, Robert William; Muller, Nicholas Z. - National Bureau of Economic Research - 2023
The use of distributional weights in economic analysis is receiving increasing attention in both research and policy circles. This paper examines the extent to which distributional weights affect economic analysis of public good provision. We make two contributions. First, we present a model...
Persistent link: https://www.econbiz.de/10014322862
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The Distributional Effects of the Tax Treatment of Child Care Expenses
Gentry, William M. - 1995
Tax relief for child care expenses, encompassing the Child Care Tax Credit and Dependent Care Assistance Plans, is the largest federal government program in the United States aimed at helping families with child care. We examine the distributional effects of these policies among families with...
Persistent link: https://www.econbiz.de/10012473799
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Optimal Taxation with Rent-Seeking
Rothschild, Casey - 2011
Recent policy proposals have suggested taxing top incomes at very high rates on the grounds that some or all of the highest wage earners are engaged in socially unproductive or counterproductive activities, such as externality imposing speculation in the financial sector. To address this, we...
Persistent link: https://www.econbiz.de/10012461624
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Environmental Tax Interactions When Pollution Affects Health or Productivity
Williams, Roberton C. - 2000
Numerous recent studies have indicated that interactions with a tax-distorted labor market increase the cost of pollution regulation. However, these studies have made restrictive assumptions regarding individual preferences and have ignored key links between pollution, human health, and labor...
Persistent link: https://www.econbiz.de/10012470669
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Optimal Gradualism
Lehr, Nils H.; Restrepo, Pascual - National Bureau of Economic Research - 2022
This paper studies how gradualism affects the welfare gains from trade, technology, and reforms. When people face adjustment frictions, gradual shocks create less adverse distributional effects in the short run. We show that there are welfare gains from inducing a more gradual transition via...
Persistent link: https://www.econbiz.de/10013477247
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Optimal Income Redistribution When Individual Welfare Depends Upon Relative Income
Boskin, Michael J. - 1976
The purpose of the present note is to explore the structure of optimal income taxation/redistribution in an economy where the welfare of individuals depends in part on relative after-tax consumption, i.e., we specify individual welfare as a function of absolute and relative after-tax...
Persistent link: https://www.econbiz.de/10012478985
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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
Gorry, Aspen - 2018
Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer behavior and consequently on tax revenues. Previous research finds that high-income individuals are the most sensitive to tax policy changes. However, these individuals have more...
Persistent link: https://www.econbiz.de/10012453185
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Who Did the Ethanol Tax Credit Benefit? An Event Analysis of Subsidy Incidence
Bielen, David A. - 2016
Using commodity futures contract and spot prices, we estimate the incidence of the US ethanol subsidy accruing to corn … ethanol producers captured two-thirds of the subsidy, and suggestive evidence that a small portion of this benefit accrued to … or gasoline consumers captured any part of the subsidy. This paper contributes to understanding of biofuels markets and …
Persistent link: https://www.econbiz.de/10012456706