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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...
Persistent link: https://www.econbiz.de/10011721431
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Taxes and the division of social status
Bastani, Spencer; Blumḳin, Tomer; Micheletto, Luca - 2023
Persistent link: https://www.econbiz.de/10014486892
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint...
Persistent link: https://www.econbiz.de/10014481058
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Redistributive income taxation with directed technical change
Löbbing, Jonas - 2023
What are the implications of (endogenous) directed technical change for the design of redistributive income taxes? I study this question in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. Under certain conditions, any progressive tax...
Persistent link: https://www.econbiz.de/10014496399
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Rethinking commodity taxation : the new status redistribution channel
Bastani, Spencer; Blumḳin, Tomer; Micheletto, Luca - 2024
Persistent link: https://www.econbiz.de/10015055870
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Adaptation, Anticipation-bias and optimal income taxation
Aronsson, Thomas; Schöb, Ronnie - 2012
-formation process. The analysis is based on a general equilibrium OLG model with endogenous labor supply and savings where each consumer …-bias through a combination of time-variant marginal labor income taxes and savings subsidies. Furthermore, the optimal policy mix … remains the same, irrespective of whether consumers commit to their original life-time plan for work hours and savings decided …
Persistent link: https://www.econbiz.de/10009559801
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Majority-rule directions of income tax reform and second-best optimality
Weymark, John A. - 1983
Persistent link: https://www.econbiz.de/10003528462
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A reduced-form optimal nonlinear income tax problem
Weymark, John A. - 1984
Persistent link: https://www.econbiz.de/10003528700
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Bunching properties of optimal nonlinear incomes taxes
Weymark, John A. - 1984
Persistent link: https://www.econbiz.de/10003528813
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Politically feasible reforms of non-linear tax systems
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas - 2020
We study reforms of non-linear income tax systems from a political economy perspective. We present a median voter theorem for monotonic tax reforms, reforms so that the change in the tax burden is a monotonic function of income. We also provide an empirical analysis of tax reforms, with a focus...
Persistent link: https://www.econbiz.de/10012237204