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Accounting for family background when designing optimal income taxes : a microeconometric simulation analysis

Aaberge, Rolf; Colombino, Ugo - 2009

The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...

Persistent link: https://www.econbiz.de/10003923608

The anti-poverty marginal benefit of public funds

Collado, Diego - 2020

Policy makers are generally interested in both the anti-poverty impact and the efficiency of reforms. To connect these … two dimensions, I measure the poverty gap change per unit of net revenue that tax-benefit reforms produce. To isolate the … impact of reforms and account for labour supply responses, I apply a microsimulation decomposition framework to poverty gap …

Persistent link: https://www.econbiz.de/10012175984

Uncertainty and the Double Dividend Hypothesis

Sartzetakis, Eftichios; Tsigaris, Panagiotis D. - 2007

This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries. Under uncertainty, and assuming incomplete capital...

Persistent link: https://www.econbiz.de/10010312385

On the desirability of taxing capital income to reduce moral hazard in social insurance

Jacobs, Bas; Schindler, Dirk - 2009

This paper analyzes optimal linear taxes on labor income and savings in a standard two-period life-cycle model with endogenous leisure demands in both periods and non-insurable income risks. Households are subject to skill shocks in both periods of the life-cycle. We allow for completely general...

Persistent link: https://www.econbiz.de/10003887539

Optimal tax progressivity in unionised labour markets : what are the driving forces?

Boeters, Stefan - 2009

In labour markets with collective wage bargaining higher progressivity of the labour income tax creates a trade-off. On the one hand, wages are lowered and unemployment decreases, on the other hand, the individual labour supply decision is distorted at the hours-of-work margin. The optimal level...

Persistent link: https://www.econbiz.de/10003888037

Optimal tax progressivity in unionised labour markets : simulation results for Germany

Boeters, Stefan - 2010

Changing the income tax progressivity in labour markets with collective wage bargaining generates a trade-off. On the one hand, higher progressivity distorts individual labour supply decisions at the hours-of-work margin, on the other hand, it reduces unemployment by exerting downward pressure...

Persistent link: https://www.econbiz.de/10003969884

Tax policy and employment : how does the Swedish system fare?

Pirttilä, Jukka; Selin, Hakan - 2011

This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates...

Persistent link: https://www.econbiz.de/10009010517

Marginal taxation of labor income in Sweden from 1862 to 2010

DuRietz, Gunnar; Johansson, Dan; Stenkula, Mikael - 2013

This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labor for a low, average and high income earner for the period 1862 to 2010. We identify four distinct periods separated by major tax reforms. The tax system can be depicted as...

Persistent link: https://www.econbiz.de/10010125955

High marginal tax rates on the top 1%?

Kindermann, Fabian; Krueger, Dirk - 2014

In this paper we argue that very high marginal labor income tax rates are an effective tool for social insurance even when households have preferences with high labor supply elasticity, make dynamic savings decisions, and policies have general equilibrium effects. To make this point we construct...

Persistent link: https://www.econbiz.de/10010411559

In-Work Benefit, Labor Supply and Optimal Labor Income Taxation : The Fixed Cost of Living and Its Applications

Luo, Jianbo - 2019

This applied theoretical paper finds that in-work benefits recipients tend to increase labor income, regardless of the benefits' structure. A theory, the fixed cost of living, is used to explain this finding. Several applications of this theory are given. First, a critical review shows why the...

Persistent link: https://www.econbiz.de/10012904700

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