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Spreading the Wealth Around : Reflections Inspired by Joe the Plumber
Mankiw, N. Gregory - 2010
individuals' moral intuitions. The essay then explores an alternative normative framework, dubbed the Just Deserts Theory …
Persistent link: https://www.econbiz.de/10012462806
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Utilitarianism and Horizontal Equity : The Case for Random Taxation
Stiglitz, Joseph E. - 1981
This paper establishes that, far from being able to derive the principle of horizontal equity from utilitarianism, the … principle is actually in- consistent with utilitarianism in a variety of circumstances. We derive conditions under which (a) it … imposed on a set of otherwise identical individuals (ex ante randomization). The implications for optimal tax theory are …
Persistent link: https://www.econbiz.de/10012478424
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Market Power and Income Taxation
Kaplow, Louis - 2019
Does significant market power or the presence of large rents affect optimal income taxation, calling for greater redistribution due to tainted gains? Or perhaps less because of an additional wedge that distorts labor effort? Do concerns about inequality have implications for antitrust,...
Persistent link: https://www.econbiz.de/10012479531
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Regressive Sin Taxes, With an Application to the Optimal Soda Tax
Allcott, Hunt - 2019
A common objection to "sin taxes"--corrective taxes on goods that are thought to be overconsumed, such as cigarettes, alcohol, and sugary drinks--is that they often fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives...
Persistent link: https://www.econbiz.de/10012479790
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A Theory of Government Regulation of Addictive Bads : Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation
Gruber, Jonathan - 2002
The traditional normative analysis of government policy towards addictive bads is carried out in the context of a 'rational addiction' model, whereby the only role for government is in correcting the external costs of consumption of such goods. But available evidence is at least as consistent,...
Persistent link: https://www.econbiz.de/10012469938
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Regressive Sin Taxes
Lockwood, Benjamin B. - 2017
A common objection to "sin taxes"--corrective taxes on goods like cigarettes, alcohol, and sugary drinks, which are believed to be over-consumed--is that they fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a...
Persistent link: https://www.econbiz.de/10012455596
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Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
Sachs, Dominik - 2016
We study the incidence and the optimal design of nonlinear income taxes in a Mirrleesian economy with a continuum of endogenous wages. We characterize analytically the incidence of any tax reform by showing that one can mathematically formalize this problem as an integral equation. For a CES...
Persistent link: https://www.econbiz.de/10012456034
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A Variational Approach to the Analysis of Tax Systems
Golosov, Mikhail - 2014
We develop a general method to study the effects of non-linear taxation in dynamic settings using variational arguments. We first derive general theoretical formulas that characterize the welfare effects of local tax reforms and, in particular, the optimal tax system, potentially restricted...
Persistent link: https://www.econbiz.de/10012457886
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Equalizing Outcomes and Equalizing Opportunities : Optimal Taxation when Children's Abilities Depend on Parents' Resources
Gelber, Alexander M. - 2012
Empirical research suggests that parents' economic resources affect their children's future earnings abilities. Optimal tax policy therefore treats future ability distributions as endogenous to current taxes. We model this endogeneity, calibrate the model to match estimates of the...
Persistent link: https://www.econbiz.de/10012460331
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A Fundamental Objection to Tax Equity Norms : A Call for Utilitarianism
Kaplow, Louis - 1994
believe utilitarianism to be insufficiently egalitarian. Second, utilitarianism does not give independent weight to other …
Persistent link: https://www.econbiz.de/10012473938