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How Should Commodities Be Taxed? A Counterargument to the Recommendation in the Mirrlees Review
Bastani, Spencer - 2013
The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...
Persistent link: https://www.econbiz.de/10013081702
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How to Use One Instrument to Identify Two Elasticities
Gavrilova, Evelina - 2017
We show that an insight from taxation theory allows identification of both the supply and demand elasticities with only one instrument. Ramsey (1928) and subsequent models of taxation assume that a tax levied on the demand side only affects demand through the price after taxation....
Persistent link: https://www.econbiz.de/10012960094
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Tax Structure and Government Expenditures Under Tax Equity Norms
König, Tobias - 2013
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/10013094226
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Ethnic Diversity and Preferences for Redistribution
Dahlberg, Matz - 2011
to reduced support for redistribution among natives. This paper exploits a nationwide program placing refugees in … increased immigrant shares on preferences for redistribution. The results show that a larger immigrant population leads to less … support for redistribution in the form of preferred social benefit levels. This reduction in support is especially pronounced …
Persistent link: https://www.econbiz.de/10013130420
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Social Long Term Care Insurance and Redistribution
Cremer, Helmuth - 2011
We study the role of social long term care (LTC) insurance when income taxation and private insurance markets are imperfect. Policy instruments include public provision of LTC as well as a subsidy on private insurance. The subsidy scheme may be linear or nonlinear. For the linear part we...
Persistent link: https://www.econbiz.de/10013124972
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Top Incomes, Rising Inequality, and Welfare
Lansing, Kevin J. - 2012
This paper develops a general-equilibrium model of skill-biased technological change that approximates the observed shifts in the shares of wage and non-wage income going to the top decile of U.S. households since 1980. Under realistic assumptions, we find that all agents can benefit from the...
Persistent link: https://www.econbiz.de/10013098333
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Long-Term Care Policy, Myopia and Redistribution
Cremer, Helmuth - 2012
This paper examines whether myopia (misperception of the long-term care (LTC) risk) and private insurance market loading costs can justify social LTC insurance and/or the subsidization of private insurance. We use a two-period model wherein individuals differ in three unobservable...
Persistent link: https://www.econbiz.de/10013104574
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Family Taxation, Fertility, and Horizontal Equity : A Political Economy Perspective
Balestrino, Alessandro - 2012
This paper intends to make a two-fold contribution to the literature. First, it studies a political economy model of family taxation using a household economics approach to behavior; the nature of the winning policy is found to depend on whether i) the parents control their fertility or not, ii)...
Persistent link: https://www.econbiz.de/10013108086
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Monetary Policy and Redistribution : What Can or Cannot Be Neutralized with Mirrleesian Taxes
Gahvari, Firouz - 2013
This paper develops an overlapping-generations model with heterogeneous agents in terms of earning ability and cash-in-advance constraint. It shows that tax policy cannot fully replicate or neutralize the redistributive implications of monetary policy. While who gets the extra money becomes...
Persistent link: https://www.econbiz.de/10013091750
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Strategic Choices for Redistribution and the Veil of Ignorance : Theory and Experimental Evidence
Gerber, Anke - 2013
We provide experimental evidence on the emergence of redistributive societies. Individuals first vote on redistribution … the time when they choose a distribution rule and find that there is more redistribution behind a veil of ignorance than … under full information. However, the scope of redistribution is less sensitive towards the degree of uncertainty than …
Persistent link: https://www.econbiz.de/10013074399