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Income taxation of couples and the tax unit choice

Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre - 2007

This paper studies the optimal non linear income tax of couples. We build a general unitary model of labor supply and allow multidimensional heterogeneity in a discrete type framework. We concentrate our analysis on the resulting intra-family labor allocation of labor supplies and show that this...

Persistent link: https://www.econbiz.de/10010264135

Should we subsidize longevity?

Leroux, Marie-Louise; Pestieau, Pierre; Ponthiere, Grégory - 2009

function, and on how the government weights the welfare of heterogeneous agents. All in all, it might be desirable to tax …

Persistent link: https://www.econbiz.de/10010264609

Education and social mobility

Cremer, Helmuth; De Donder, Philippe; Pestieau, Pierre - 2010

This paper shows that the design of education policy involves a potential conflict between welfare and social mobility … welfare maximization calls for the most elitist system. We show that when private education is available, the degree of … elitism that maximizes social mobility increases, while the welfare-maximizing degree of elitism decreases. The ranking …

Persistent link: https://www.econbiz.de/10010266092

Accidental bequests: A curse for the rich and a boon for the poor

Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2010

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/10010270458

Taxing sin goods and subsidizing health care

Cremer, Helmuth; de Donder, Philippe; Maldonado, Darío; … - 2008

We consider a two-period model. In the first period, individuals consume two goods: one is sinful and the other is not. The sin good brings pleasure but has a detrimental effect on second period health and individuals tend to underestimate this effect. In the second period, individuals can...

Persistent link: https://www.econbiz.de/10010273775

Indirect taxes for redistribution: Should necessity goods be favored?

Boadway, Robin; Pestieau, Pierre - 2011

Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...

Persistent link: https://www.econbiz.de/10010280641