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The Political Economy of Mitigation and Adaptation
Habla, Wolfgang - 2016
In this paper, we acknowledge that the mitigation of and adaptation to climate change have differential fiscal impacts. Whereas mitigation typically raises fiscal revenues, adaptation is costly to the taxpayer and to a greater extent the more distortionary the tax system is. In an OLG model with...
Persistent link: https://www.econbiz.de/10012997332
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Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10013020515
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Should Pollution Taxes Be Targeted at Income Redistribution?
Jacobs, Bas - 2017
This paper analyses optimal corrective taxation and optimal income redistribution. Under general utility functions, the …
Persistent link: https://www.econbiz.de/10012948330
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Redistributive Income Taxation under Outsourcing and Foreign Direct Investment
Aronsson, Thomas - 2010
This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax response to the joint effect of outsourcing and FDI depends on whether FDI is complementary with, or substitutable for, domestic labor
Persistent link: https://www.econbiz.de/10013143345
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Optimal Income Taxation with Endogenous Participation and Search Unemployment
Lehmann, Etienne; Parmentier, Alexis; Linden, Bruno Van der - CESifo - 2011
We characterize optimal redistributive taxation when individuals are heterogeneous in their skills and their values of non-market activities. Search-matching frictions on the labor markets create unemployment. Wages, labor demand and participation are endogenous. Average tax rates are increasing...
Persistent link: https://www.econbiz.de/10008833925
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Redistributive Politics and the Tyranny of the Middle Class
Zoutman, Floris - 2016
The Netherlands has a unique tradition in which all major Dutch political parties provide CPB Netherlands Bureau for Economic Policy Analysis with highly detailed proposals for the tax benefit system in every national election. This information allows us to quantitatively measure the...
Persistent link: https://www.econbiz.de/10012991936
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Normative Analysis with Societal Constraints
Boadway, Robin; Martineau, Nicolas-Guillaume - CESifo - 2013
This paper examines the question of achieving a societal consensus around redistributive policies. Its extent is measured by the degree of work participation among the different skill classes that populate the economy. This consensus is driven both by the material incentives and heterogeneous...
Persistent link: https://www.econbiz.de/10010877788
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Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency
Bargain, Olivier; Dolls, Mathias; Neumann, Dirk; … - CESifo - 2011
the international comparison in degrees of revealed inequality aversion, but differences in social preferences are …
Persistent link: https://www.econbiz.de/10009228621
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Political Preferences for Redistribution in Sweden
Bastani, Spencer - 2017
We examine preferences for redistribution inherent in Swedish tax policy 1971–2012 using the inverse optimal tax …
Persistent link: https://www.econbiz.de/10012965938
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A Matter of Perspective : How Experience Shapes Preferences for Redistribution
Cassar, Lea - 2017
for redistribution beyond self-interest. Subjects generated a high or a low income either through a lottery or through an … when the inequality is generated by the tournament (lottery). The effect still holds when controlling for self …
Persistent link: https://www.econbiz.de/10012962917