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Redistributive Taxation and Social Insurance
Cremer, Helmuth; Pestieau, Pierre - 2008
This paper studies the role of social insurance as a redistributive mechanism in the presence of an optimal (linear or general) income tax. It considers a second-best setting with two unobservable individual characteristics: ability, measured by the wage rate, and risk, measured by the...
Persistent link: https://www.econbiz.de/10014084840
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Non-linear taxation of bequests, equal sharing rules and the tradeoff between intra- and inter-family inequalities
Cremer, Helmuth; Pestieau, Pierre - In: Journal of public economics 79 (2001) 1, pp. 35-53
Persistent link: https://www.econbiz.de/10001528558
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Having it all, for all : child‐care subsidies and income distribution reconciled
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2019
Persistent link: https://www.econbiz.de/10012181471
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Having it all, for all : child-care subsidies and income distribution reconciled
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2019
Persistent link: https://www.econbiz.de/10012149850
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Having it all, for all : child-care subsidies and income distribution reconciled
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2019
We study the design of child-care policies when redistribution matters. Traditional mothers provide some informal child … redistribution across couples and efficiency are separable. Redistribution is performed via lump-sum transfers and taxes which are … care at a Pigouvian rate. However, in a second-best setting, a trade-off between efficiency and redistribution emerges. The …
Persistent link: https://www.econbiz.de/10012129857
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Having it all, for all : child-care subsidies and income distribution reconciled
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - In: Journal of economic behavior & organization : JEBO 176 (2020), pp. 188-211
Persistent link: https://www.econbiz.de/10012431563
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Welfare-improving tax evasion
Canta, Chiara; Cremer, Helmuth; Gahvari, Firouz - In: The Scandinavian journal of economics 126 (2024) 1, pp. 98-126
Persistent link: https://www.econbiz.de/10014481116
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Chapter 57. Factor Mobility and Redistribution
Cremer, Helmuth; Pestieau, Pierre - In: Handbook of regional and urban economics : volume 4, …, (pp. 2529-2560). 2004
This chapter reviews recent theoretical work on the effect of factor mobility and the ensuing tax competition on the capacity of governments to raise revenue and redistribute income. It focuses on three issues: the relevance and limitations of the race to the bottom result, the benefits and...
Persistent link: https://www.econbiz.de/10014024005
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Investment in local public services : Nash equilibrium and social optimum
Cremer, Helmuth - In: Journal of public economics 65 (1997) 1, pp. 23-35
Persistent link: https://www.econbiz.de/10001336227