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Well-Being, Poverty and Labor Income Taxation : Theory and Application to Europe and the U.S
Maniquet, Francois - 2016
tax schemes that alleviate poverty. To avoid conflict with individual well-being, we require redistribution to take place … between agents on both sides of the poverty line provided they have the same labor time. This requirement is combined with … yields the following evaluation criterion: tax schemes should minimize the labor time required to reach the poverty line. We …
Persistent link: https://www.econbiz.de/10012983894
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Lives and Livelihoods : Estimates of the Global Mortality and Poverty Effects of the Covid-19 Pandemic
Decerf, Benoit - 2020
This paper evaluates the global welfare consequences of increases in mortality and poverty generated by the Covid-19 … years spent in poverty (PY) are conservatively estimated using growth estimates for 2020 and two dierent scenarios for its … 2020, the pandemic (and the observed private and policy responses) has generated at least 68 million additional poverty …
Persistent link: https://www.econbiz.de/10012826740
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On the political economics of tax reforms
Castanheira, Micael; Nicodème, Gaëtan J.A.; Profeta, Paola - 2011
There is often a gap between the prescriptions of an "optimal" tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax...
Persistent link: https://www.econbiz.de/10009240753
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Happy Taxpayers? Income Taxation and Well-Being
Akay, Alpaslan - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10013097866
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Income shifting as income creation? : the intensive vs. the extensive shifting margins
Selin, Håkan; Simula, Laurent - 2017
The public finance literature has modeled income shifting as a decision along the intensive margin even though it involves significant fixed costs, giving rise to an important extensive margin. We show that accounting for this extensive margin has crucial policy implications: the classical...
Persistent link: https://www.econbiz.de/10011659546
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A comparison of optimal tax policies when compensation or responsibility matter
Jacquet, Laurence; Van de Gaer, Dirk - 2010
This paper examines optimal redistribution in a model with high- and low-skilled individuals with heterogeneous tastes for labor. We compare the extent to which optimal policies based on different normative criteria obey the principles of compensation (for differential skills) and responsibility...
Persistent link: https://www.econbiz.de/10003949079
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Tax-Benefit Revealed Redistributive Preferences Over Time : Ireland 1987-2005
Bargain, Olivier - 2010
By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite...
Persistent link: https://www.econbiz.de/10013137249
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Comparing Inequality Aversion Across Countries When Labor Supply Responses Differ
Bargain, Olivier - 2013
We analyze to which extent social inequality aversion differs across nations when controlling for actual country differences in labor supply responses. Towards this aim, we estimate labor supply elasticities at both extensive and intensive margins for 17 EU countries and the US. Using the same...
Persistent link: https://www.econbiz.de/10013086204
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Accounting for Family Background When Designing Optimal Income Taxes : A Microeconometric Simulation Analysis
Aaberge, Rolf - 2009
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...
Persistent link: https://www.econbiz.de/10013153308
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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri - 2014
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10013051448