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constraint. The optimality criterion is the class of Kolm's social welfare function. The tax-transfer rules considered as …
Persistent link: https://www.econbiz.de/10012120932
's social welfare function. The tax-transfer rules considered as candidates are members of a class that includes as special …
Persistent link: https://www.econbiz.de/10011762204
's social welfare function. The tax-transfer rules considered as candidates are members of a class that includes as special …
Persistent link: https://www.econbiz.de/10011864820
We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal … (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic … to identify - within the class defined above - the tax-transfer rule that maximizes a social welfare function. We present …
Persistent link: https://www.econbiz.de/10012228537
running the model until a given social welfare function attains its maximum under the constraint of keeping constant the total … net tax revenue. We explore a variety of social welfare functions with differing degree of inequality aversion and also … two alternative social welfare principles, namely equality of outcome and equality of opportunity. All the social welfare …
Persistent link: https://www.econbiz.de/10005822599
social welfare criteria, keeping fixed the total net tax revenue. Empirical applications of optimal taxation theory have …-parameter piece-wise linear rules - by iteratively running the model until a given social welfare function attains its maximum … explore a variety of social welfare functions with differing degree of inequality aversion. All the social welfare functions …
Persistent link: https://www.econbiz.de/10011220521
social welfare criteria, keeping fixed the total net tax revenue. Empirical applications of optimal taxation theory have …-parameter piece-wise linear rules - by iteratively running the model until a given social welfare function attains its maximum … explore a variety of social welfare functions with differing degree of inequality aversion. All the social welfare functions …
Persistent link: https://www.econbiz.de/10008680620
A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to potential consequences on the labour market. The aim...
Persistent link: https://www.econbiz.de/10011167207
A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of the empirical literature focuses on the distributional implications of property tax reforms without paying much attention to potential consequences on the labour market. The aim...
Persistent link: https://www.econbiz.de/10011304582