Showing 1 - 10 of 16
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/10005518874
High welfare dependency and poverty rate among lone mothers prompted a workfare reform of the Norwegian welfare system … easing the government’s financial burden – but also reduced poverty. …
Persistent link: https://www.econbiz.de/10005518871
We address the problem of ranking distributions of opportunity sets in terms of poverty. In order to accomplish this … task, we identify a suitable notion of ‘multidimensional poverty line’ and we characterize axiomatically several poverty … rankings of opportunity profiles. Among them, the Head-Count and the Opportunity-Gap poverty rankings, which are the natural …
Persistent link: https://www.econbiz.de/10004998486
This paper aims at conceptualising the well being of children in developing countries using a capability approach and at measuring well being in a pilot study using a multiple indicator multiple causes model (MIMIC). First, the concept of capabilities for children is defined. Secondly the paper...
Persistent link: https://www.econbiz.de/10005518881
The International Organization for Migration has collected data on trafficked individuals. The aim of this paper is to use the sub-sample of sexually exploited women in order to explore the relationship between their well being deprivation, their personal characteristics, and their working...
Persistent link: https://www.econbiz.de/10005518899
The purpose of this paper is to present an exercise where we identify optimal income tax rules according to various social welfare criteria, keeping fixed the total net tax revenue. Empirical applications of optimal taxation theory have typically adopted analytical expressions for the optimal...
Persistent link: https://www.econbiz.de/10011220521
welfare evaluation criteria we adopt the Gini Social Welfare function and the Poverty-Adjusted Gini Social Welfare function … the poverty line complemented by a 10% wage subsidy or – depending on the social welfare criterion – a more generous … unconditional transfer (100% of the poverty line). The reforms can be financed by proportionally increasing the current marginal tax …
Persistent link: https://www.econbiz.de/10011220525
The issue of inheritance taxation is very similar to that of capital income taxation, once they are analyzed within the optimal taxation framework: should one tax own future consumption and estate (i.e. perspective heirs’ consumption) more than own present consumption? As for capital income...
Persistent link: https://www.econbiz.de/10005187662
The purpose of this paper is to present an exercise where we identify optimal income tax rules according to various social welfare criteria, keeping fixed the total net tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in...
Persistent link: https://www.econbiz.de/10005518885
The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in consumption-leisure preferences for singles and couples as...
Persistent link: https://www.econbiz.de/10005518886