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Well-being, poverty and labor income taxation : theory and application to Europe and the U.S.
Maniquet, François; Neumann, Dirk - 2016
tax schemes that alleviate poverty. To avoid conflict with individual well-being, we require redistribution to take place … between agents on both sides of the poverty line provided they have the same labor time. This requirement is combined with … yields the following evaluation criterion: tax schemes should minimize the labor time required to reach the poverty line. We …
Persistent link: https://www.econbiz.de/10011528840
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Well-Being, Poverty and Labor Income Taxation : Theory and Application to Europe and the U.S
Maniquet, Francois - 2016
tax schemes that alleviate poverty. To avoid conflict with individual well-being, we require redistribution to take place … between agents on both sides of the poverty line provided they have the same labor time. This requirement is combined with … yields the following evaluation criterion: tax schemes should minimize the labor time required to reach the poverty line. We …
Persistent link: https://www.econbiz.de/10012983894
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Well-being, poverty and labor income taxation : theory and application to Europe and the U.S.
Maniquet, François; Neumann, Dirk - 2016
Persistent link: https://www.econbiz.de/10011893994
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Taxing the Poor : Income Averaging Reconsidered
Batchelder, Lily L. - 2010
This Article presents an original empirical analysis demonstrating that low-income families experience far greater income fluctuations than higher-income families and, as a result, taxation of annual income disproportionately burdens low-income families. The author proposes two simple income...
Persistent link: https://www.econbiz.de/10014194263
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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The welfare gains of age related optimal income taxation
Bastani, Spencer; Blomquist, Sören; Micheletto, Luca - 2010
Using a calibrated overlapping generations model we quantify the welfare gains of an age dependent income tax. Agents face uncertainty regarding future abilities and can by saving transfer consumption across periods. The welfare gain of switching from an age-independent to an age-dependent...
Persistent link: https://www.econbiz.de/10010274858
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Income shifting as income creation? : the intensive vs. the extensive shifting margins
Selin, Håkan; Simula, Laurent - 2017
The public finance literature has modeled income shifting as a decision along the intensive margin even though it involves significant fixed costs, giving rise to an important extensive margin. We show that accounting for this extensive margin has crucial policy implications: the classical...
Persistent link: https://www.econbiz.de/10011659546
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Income shifting as income creation? : the intensive vs. the extensive shifting margins
Selin, Håkan; Simula, Laurent - 2017
The public finance literature has modeled income shifting as a decision along the intensive margin even though it involves significant fixed costs, giving rise to an important extensive margin. We show that accounting for this extensive margin has crucial policy implications: the classical...
Persistent link: https://www.econbiz.de/10011697394
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Happy taxpayers? : income taxation and well-being
Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10009665536
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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