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justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011721857
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011729364
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011795302
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011892117
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We extend the...
Persistent link: https://www.econbiz.de/10011902082
deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social … planner. It is consistent with a planner who is averse to both inequality and high tax liabilities. The tax-transfer schedule … European countries and the USA and show that their redistributive systems can be rationalized with an inequality averse social …
Persistent link: https://www.econbiz.de/10013041417
This paper estimates the marginal efficiency cost of redistribution (MECR) associated with a demogrant and an in … redistribution within family types. The inwork benefit policy looks even more favourable if paid to (and financed by) only singles …
Persistent link: https://www.econbiz.de/10010292956
This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax response to the joint effect of outsourcing and FDI depends on whether FDI is complementary with, or substitutable for, domestic labor.
Persistent link: https://www.econbiz.de/10010270536
In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...
Persistent link: https://www.econbiz.de/10010332469
By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite...
Persistent link: https://www.econbiz.de/10010274642