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This articles studies the optimal tax mix (taxes on income and commodities) under asymmetric information in a two-type model, when individuals make relative consumption comparisons. The model includes both positional and nonpositional goods, taking into account the fact that relative concerns...
Persistent link: https://www.econbiz.de/10010294915
accounts: a retirement account (covering pensions), an unemployment account (covering unemployment support), a human capital … account (covering education and training), and a health account (covering insurance against sickness and disability). Instead … may be expected to play a substantial role in reducing unemployment, encouraging labour force participation, promoting …
Persistent link: https://www.econbiz.de/10010313982
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traditional predictors of poor labour market outcomes (e.g. education and school dropout status), we find a strong concentration …
Persistent link: https://www.econbiz.de/10011695398
There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax systems...
Persistent link: https://www.econbiz.de/10010277379
Given that young children are under the control of their parents, if the government has an interest in either the welfare or the productivity of the former, it has no option but to act through the latter. Parents are, in the ordinary sense of the word, the government’s agents. They are agents...
Persistent link: https://www.econbiz.de/10010271969
This paper examines the rationale for the different tax treatment of gasoline and diesel cars currently observed in Europe. First, we analyse possible justifications for a different tax treatment: pure tax revenue considerations, externality cons0iderations and constraints on the tax instruments...
Persistent link: https://www.econbiz.de/10011608674
This paper examines optimal redistribution in a model with high- and low-skilled individuals with heterogeneous tastes for labor. We compare the extent to which optimal policies based on different normative criteria obey the principles of compensation (for differential skills) and responsibility...
Persistent link: https://www.econbiz.de/10010277033
This paper examines whether immigrants increase the likelihood of unemployment among native-born workers in the …-born workers? assessment of the number of immigrants in the local market. By doing so, the association between unemployment of … immigrants and unemployment among native-born workers. …
Persistent link: https://www.econbiz.de/10010277289