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Individual Responsibility and the Funding ofCollective Goods

Lévy-Garboua, Louis; Montmarquette, Claude; Villeval, … - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007

When a deficit occurs in the funding of collective goods, it is usually covered by raising theamount of taxes or by rationing the supply of the goods. This article compares the efficiencyof these institutions. We report the results of a 2x2 experiment based on a game in the firststage of which...

Persistent link: https://www.econbiz.de/10005861864

Gender Based Taxation and the Division ofFamily Chores

Alesina, Alberto; Ichino, Andrea; Karabarbounis, Loukas - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007

Gender Based Taxation (GBT) satisfies Ramsey´s optimal criterion by taxing less the moreelastic labor supply of (married) women. This holds when different elasticities between menand women are taken as exogenous and primitive...

Persistent link: https://www.econbiz.de/10005861090

Tax-Benefi t Revealed Redistributive PreferencesOver Time: Ireland 1987-2005

Bargain, Olivier; Keane, Claire - Institut zur Zukunft der Arbeit <Bonn> - 2010

By inverting Saez (2002)’s model of optimal income taxation, we characterize theredistributive preferences of the Irish government between 1987 and 2005. The (marginal)social welfare function revealed by this approach is consistently comparable over time andshow great stability despite...

Persistent link: https://www.econbiz.de/10009360576

Optimal Ramsey Tax Cycles

Hagedorn, Marcus - Institut für Schweizerisches Bankwesen <Zürich> - 2007

This paper asks whether tax cycles can represent the optimal policy in a model without any extrinsic uncertainty. I show, in an economy without capital and where labor is the only choicevariable (a Lucas-Stokey economy), that a large class of preferences exists, where cycles are optimal, as well...

Persistent link: https://www.econbiz.de/10005857753

On the Optimality of a Minimum Wage:New Insights from Optimal Tax Theory

Hungerbühler, Mathias; Lehmann, Etienne - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007

We build a theoretical model to study whether a minimum wage can be welfare-improving if itis implemented in conjunction with an optimized nonlinear income tax. We consider this issuein a framework where search frictions on the labor market generate unemployment. Workersdiffer in productivity...

Persistent link: https://www.econbiz.de/10005862337

Why Brennan and Buchanan are wrong (after all)

Apolte, Thomas - 2007

In their book The Power to Tax, Brennan and Buchanan have pointed to a central weakness of the traditional theory of … public finance and especially of the theory of optimal taxation: This approach overlooked the problem of governmental power … theory appears to be once the problem of power is considered. Nevertheless, Brennan and Buchanan´s suggestions for …

Persistent link: https://www.econbiz.de/10005855185

Optimal Redistributive Taxation withBoth Extensive and Intensive Responses

Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - Institut zur Zukunft der Arbeit <Bonn> - 2010

This paper characterizes optimal income taxation when individuals respond along both theintensive and extensive margins. Individuals are heterogeneous across two dimensions:specifically, their skill and disutility of participation. Preferences over consumption and workeffort can differ with...

Persistent link: https://www.econbiz.de/10009360598

Optimal Redistributive Taxation and Provision ofPublic Input Goods in an Economy withOutsourcing and Unemployment

Aronsson, Thomas; Koskela, Erkki - Institut zur Zukunft der Arbeit <Bonn> - 2009

This paper concerns optimal redistributive income taxation and provision of a public inputgood in a two-type model with a minimum wage policy implemented for the low-ability type,where firms may outsource part of the production process abroad, and where outsourcing issubstitutable for domestic...

Persistent link: https://www.econbiz.de/10009360634

Optimal Piecewise Linear Income Taxation

Apps, Patricia; Long, Ngo Van; Rees, Ray - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2011

Given its significance in practice, piecewise linear taxation has received relatively littleattention in the literature. This paper offers a simple and transparent analysis of its maincharacteristics. We fully characterize optimal tax parameters for the cases in which budgetsets are convex and...

Persistent link: https://www.econbiz.de/10009522218

Family Bargaining and Taxes:A Prolegomenon to the Analysis of Joint Taxation

Pollak, Robert A. - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007

Does joint taxation disadvantage women? To answer that question, this paper begins byreviewing unitary and bargaining models of intrafamily allocation, and then discusses thedeterminants of "bargaining power" in a world without taxes...

Persistent link: https://www.econbiz.de/10005861560

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