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Applied welfare analyses of redistributive systems nowadays benefit from powerful tax benefit microsimulation programs … a function - typically inequality or poverty indices - of household equivalized income. In parallel, economic research …
Persistent link: https://www.econbiz.de/10011751671
We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal … inequality aversion parameter, the optimized rules provide a higher social welfare than the current rule, with the exception of …
Persistent link: https://www.econbiz.de/10012228537
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We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal … inequality aversion parameter, the optimized rules provide a higher social welfare than the current rule, with the exception of …
Persistent link: https://www.econbiz.de/10012253655
We present an extension of the numerical approach to empirical optimal taxation allowed by a peculiar structure of a microeconometric model of labour supply that includes a representation of the demand side. This makes it possible to identify optimal tax-transfer rules while accounting for...
Persistent link: https://www.econbiz.de/10012257440
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curves which was proved to characterize two separate systems of nested subfamilies of inequality measures. This paper uses … the obtained characterization results to arrange the members of two different generalized Gini families of inequality … ranking of a set of Lorenz curves. From the weight-functions of these inequality measures we obtain intuitive interpretations …
Persistent link: https://www.econbiz.de/10003940503
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/10009730373