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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

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

Time-Poor, Working, Super-Rich

Corneo, Giacomo - 2017

This paper revisits the standard model of labor supply under two additional assumptions: consumption requires time and some limited amount of work is enjoyable. Whereas introducing each assumption without the other one does not produce novel insights, combining them together does if the wage...

Persistent link: https://www.econbiz.de/10012963868

Privacy, Time Consistent Optimal Labor Income Taxation and Education Policy

Konrad, Kai A. - 2011

Incomplete information is a commitment device for time consistency problems. In the context of time consistent labor income taxation privacy can lead to a Pareto superior outcome and increases the effectiveness of public education as a second best policy

Persistent link: https://www.econbiz.de/10014163655

Redistribution and Insurance with Simple Tax Instruments

Findeisen, Sebastian - 2015

We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is independent of the social welfare function and...

Persistent link: https://www.econbiz.de/10013016371

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

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

Optimal Commodity Taxation and Redistribution within Households

Bargain, Olivier - 2011

Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific individuals within the household. The main message is that distortionary indirect taxation can circumvent the agency problem of the household. Essentially, taxation should discourage less...

Persistent link: https://www.econbiz.de/10013127328

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

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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