Narrow search
Showing 1 - 10 of 337
Cover Image
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
Cover Image
Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes
Cremer, Helmuth - 2017
We study the role and structure of commodity taxes when consumption and labor supplies are determined through a bargaining procedure between spouses, and where an optimal income tax is also available. We focus on the question whether there should be differences in tax treatment between "female"...
Persistent link: https://www.econbiz.de/10012962286
Cover Image
Optimal Wage Redistribution in the Presence of Adverse Selection in the Labor Market
Bastani, Spencer - 2015
In this paper we allude to a novel role played by the non-linear income tax system in the presence of adverse selection in the labor market due to asymmetric information between workers and firms. We show that an appropriate choice of the tax schedule enables the government to affect the wage...
Persistent link: https://www.econbiz.de/10013016339
Cover Image
Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10013016371
Cover Image
Human Capital and Optimal Redistribution
Koeniger, Winfried - 2014
We characterize optimal redistribution in a dynastic family model with human capital. We show how a government can …
Persistent link: https://www.econbiz.de/10013042983
Cover Image
Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods
Blumkin, Tomer - 2010
The public finance literature demonstrates the equivalence between consumption and labor-income (wage) taxes. We introduce an experimental paradigm in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this paradigm to test whether a...
Persistent link: https://www.econbiz.de/10013138653
Cover Image
Can Taxes Stabilize the Economy in the Presence of Consumption Externalities?
Lloyd-Braga, Teresa - 2012
Considering a finance constrained economy, we discuss the stabilization role of variable labour and capital income taxes under a balanced-budget rule in the presence of consumption externalities of the "keeping up with the Joneses" type. We find that sufficiently procyclical labor and/or capital...
Persistent link: https://www.econbiz.de/10013099685
Cover Image
Shifting Taxes from Labor to Consumption : Efficient, But Regressive?
Pestel, Nico - 2013
Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is compensated by a revenue-neutral reduction in...
Persistent link: https://www.econbiz.de/10013071430
Cover Image
A Theory of Child Targeting
Bargain, Olivier - 2007
There is a large empirical literature on policy measures targeted at children but surprisingly very little theoretical foundation to ground the debate on the optimality of the different instruments. In the present paper, we examine the merit of targeting children through two general policies,...
Persistent link: https://www.econbiz.de/10012777267
Cover Image
Tax-Benefit Systems in Europe and the US : Between Equity and Efficiency
Bargain, Olivier - 2011
Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...
Persistent link: https://www.econbiz.de/10013131163