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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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Optimal need-based financial aid
Colas, Mark; Findeisen, Sebastian; Sachs, Dominik - 2019
We study the optimal design of student financial aid as a function of parental income. We derive optimal financial aid formulas in a general model. For a simple model version, we derive mild conditions on primitives under which poorer students receive more aid even without distributional...
Persistent link: https://www.econbiz.de/10012139572
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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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Inequality-minimization with a given public budget
König, Johannes; Schröder, Carsten - 2016
We solve the problem of a social planner who seeks to minimize inequality via transfers with a fixed public budget in a …
Persistent link: https://www.econbiz.de/10011513031
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria - 2019
life-cycle model, we find that redistribution by taxes and transfers off sets 54% of the inequality in lifetime earnings …
Persistent link: https://www.econbiz.de/10012108653
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria; … - 2023
-cycle model, we determine that taxes and transfers offset 45% of lifetime earnings inequality attributed to differences in …
Persistent link: https://www.econbiz.de/10014427523
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Green technology policies versus carbon pricing : an intergenerational perspective
Rausch, Sebastian; Yonezawa, Hidemichi - 2023
Technology policy is the most widespread form of climate policy and is often preferred over seemingly efficient carbon pricing. We propose a new explanation for this observation: gains that predominantly accrue to households with large capital assets and that influence majority decisions in...
Persistent link: https://www.econbiz.de/10014311913
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The political economics of green transitions : optimal intertemporal policy response
Dögnitz, Lorenz; Konc, Théo; Mattauch, Linus - 2024
Besley and Persson (2023) pioneer a political economy model of a green transition with changing preferences. Here we solve for the optimal policy intervention and find that the optimal tax on the polluting good starts high and is subsequently declining, to support the transition in preferences....
Persistent link: https://www.econbiz.de/10015053489
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The hidden burden of the income tax : compliance costs of German individuals
Blaufus, Kay; Eichfelder, Sebastian; Hundsdoerfer, Jochen - 2011
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...
Persistent link: https://www.econbiz.de/10009008047
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Why has income inequality in Germany increased from 2002 to 2011? : a behavioral microsimulation decomposition
Jessen, Robin - 2016
I propose a method to decompose changes in income inequality into the contributions of policy changes, wage rate … apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … inequality reducing effect as measured by the Mean Log Deviation and the Gini coefficient. For the Gini, these effects are offset …
Persistent link: https://www.econbiz.de/10011568532