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Tagging and Income Taxation: Theory and an Application
Cremer, Helmuth; Gahvari, Firouz; Lozachmeur, Jean-Marie - In: American Economic Journal: Economic Policy 2 (2010) 1, pp. 31-50
We derive a set of analytical results for optimal income taxation with tags using quasilinear preferences and a Rawlsian social welfare function. Secondly, assuming a constant elasticity of labor supply and log-normality of the skills distribution, we analytically identify the winners and losers...
Persistent link: https://www.econbiz.de/10008615409
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Energy taxes and oil price shocks
Cremer, Helmuth; Gahvari, Firouz; Ladoux, Norbert - Toulouse School of Economics (TSE) - 2011
This paper examines if an energy price shock should be compensated by a reduction in energy taxes to mitigate its … based on a model that characterizes second-best optimal taxes in the presence of an externality generated by energy … shock. For different levels of this shock, we calculate the optimal tax mix including income, commodity and energy taxes. We …
Persistent link: https://www.econbiz.de/10009369347
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Energy taxes and oil price shock
Cremer, Helmuth; Gahvari, Firouz; Ladoux, Norbert - Institut d'Économie Industrielle (IDEI), Toulouse … - 2011
This paper examines if an energy price shock should be compensated by a reduction in energy taxes to mitigate its … based on a model that characterizes second-best optimal taxes in the presence of an externality generated by energy … shock. For different levels of this shock, we calculate the optimal tax mix including income, commodity and energy taxes. We …
Persistent link: https://www.econbiz.de/10009323337
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Energy taxes and oil price shock
Cremer, Helmuth; Gahvari, Firouz; Ladoux, Norbert - Laboratoire d'Économie des Ressources Naturelles … - 2011
This paper examines if an energy price shock should be compensated by a reduction in energy taxes to mitigate its … based on a model that characterizes second-best optimal taxes in the presence of an externality generated by energy … shock. For different levels of this shock, we calculate the optimal tax mix including income, commodity and energy taxes. We …
Persistent link: https://www.econbiz.de/10010905662
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Externalities and optimal taxation
Cremer, Helmuth; Gahvari, Firouz; Ladoux, Norbert - 1998
. The main results are: (i) environmental levies (linear or nonlinear) differ in formula from Pigouvian taxes by the …) for private goods; (iii) externalities do not affect the income tax structure if commodity taxes are nonlinear and affect … it if commodity taxes are linear; and (iv) a general income tax plus strictly Pigouvian taxes are sufficient for …
Persistent link: https://www.econbiz.de/10011608387
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Intergenerational Transfer of Human Capital and Optimal Education Policy
Cremer, Helmuth; Pestieau, Pierre - C.E.P.R. Discussion Papers - 2004
This Paper studies the design of education policies in a setting of successive generations with heterogeneous individuals (high and low earning ability). Parents’ investment in education is motivated by warm-glow altruism and determines the probability that a child has high ability. Education...
Persistent link: https://www.econbiz.de/10005498169
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Family size and optimal income taxation
Cremer, Helmuth; Dellis, Arnaud; Pestieau, Pierre - In: Journal of Population Economics 16 (2003) 1, pp. 37-54
This paper studies the role of family size in the design of optimal income taxation. We consider a second best setting where the government observes the number of children and the income of the parents but not their productivity. With a linear tax schedule the marginal tax rate is shown to...
Persistent link: https://www.econbiz.de/10005169386
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Environmental Taxation in Open Economies: Unilateralism or Partial Harmonization
Cremer, Helmuth; Gahvari, Firouz - In: Southern Economic Journal 72 (2005) 2, pp. 352-371
. First, we show that competitive concerns change the structure of output taxes but not that of emission taxes. They lead to a … lowering of output taxes, lower polluting good prices, an increase in emission taxes, adoption of less (or same) polluting … taxes, above their unrestricted Nash equilibrium value, can potentially hurt as well as improve the pollution technology …
Persistent link: https://www.econbiz.de/10005178248
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Externalities and Optimal Taxation
Cremer, Helmuth; Gahvari, Firouz; Ladoux, Norbert - 2008
. The main results are: (i) environmental levies (linear or nonlinear) differ in formula from Pigouvian taxes by the …) for private goods; (iii) externalities do not affect the income tax structure if commodity taxes are nonlinear and affect … it if commodity taxes are linear; and (iv) a general income tax plus strictly Pigouvian taxes are sufficient for …
Persistent link: https://www.econbiz.de/10014213479
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Taxing Pensions
Cremer, Helmuth - 2016
are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why …
Persistent link: https://www.econbiz.de/10012988229