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~isPartOf:"CESifo Working Paper"
~isPartOf:"CIRPEE Working Paper 13-14"
~isPartOf:"MPI Collective Goods Preprint"
~isPartOf:"WIDER Research Paper"
~subject:"Optimale Besteuerung"
~subject:"poverty"
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The Equal-Sacrifice Social Welfare Function with an Application to Optimal Income Taxation
Berg, Kristoffer
-
2020
We propose and axiomatically characterize a family of welfare criteria that prioritize individuals making larger sacrifices. By combining efficiency with a concern for equality of sacrifice, our criteria avoid serious shortcomings of utilitarianism. We illustrate our results within the...
Persistent link: https://www.econbiz.de/10012824737
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22
Incentives, Globalization, and Redistribution
Haufler, Andreas
-
2020
We offer a new explanation for why taxes have become less progressive in many countries in parallel with an increase in income inequality. When performance-based compensation differentials are needed to incentivize effort, redistribution through progressive income taxes becomes less precisely...
Persistent link: https://www.econbiz.de/10012827110
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23
Bunching and Rank-Dependent Optimal Income Taxation
Simula, Laurent
-
2020
(1987) and weights agree with the Lorenz quasi-ordering.
Gini
, S-
Gini
, and a class putting more emphasis on inequality in … for the maximin,
Gini
, and "illfare-ranked single-series Ginis". We then turn to a discrete population setting, and …
Persistent link: https://www.econbiz.de/10012827661
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A Contribution to the Theory of Optimal Utilitarian Income Taxation
Hellwig, Martin F.
-
2007
The paper provides a new formulation of the Mirrlees-Seade theorem on the positivity of the optimal marginal income tax, under weaker assumptions and in a more general model. The formulation of the theorem is independent of whether the model involves finitely many types or a continuous type...
Persistent link: https://www.econbiz.de/10012730572
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25
A Contribution to the Theory of Optimal Utilitarian Income Taxation
Hellwig, Martin F.
-
2007
The paper provides a new proof of the positivity of the optimal marginal income tax, in a more general model, under weaker assumptions. The analysis focusses on the (weakly) relaxed problem in which upward incentive constraints are replaced by a monotonicity condition on consumption. Without...
Persistent link: https://www.econbiz.de/10014060571
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