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Relative Consumption Concerns and the Optimal Tax Mix
Eckerstorfer, Paul - 2011
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
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Environmental quality and social insurance
Sartzetakis, Eftichios Sophocles; Tsigaris, Panagiotis … - 1997
This paper examines the double dividend hypothesis under wage uncertainty. In the presence of two market failures we show that second-best requires a lower than the Pigouvian tax, and a higher than "first-best" labour income tax. Starting from a state in which the environmental tax is below...
Persistent link: https://www.econbiz.de/10011608315
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On the optimality of joint taxation for non-cooperative couples
Meier, Volker; Rainer, Helmut - 2010
We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...
Persistent link: https://www.econbiz.de/10010270532
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Relative consumption and tax evasion
Goerke, Laszlo - 2013
, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications … tax evasion. This is true, irrespective of whether tax parameters are exogenous, guarantee a balanced budget or are set …
Persistent link: https://www.econbiz.de/10010319761
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Environmental taxation and redistribution concerns
Aigner, Rafael - 2011
This paper shows how the optimal level of Pigouvian taxation is influenced by distributive concerns. With second-best instruments, a higher level of income redistribution calls for a lower level of Pigouvian taxation. More redistributionimplies that tax collection via the income tax creates...
Persistent link: https://www.econbiz.de/10010286695
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Relative consumption and tax evasion
Goerke, Laszlo - 2013
, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications … tax evasion. This is true, irrespective of whether tax parameters are exogenous, guarantee a balanced budget or are set …
Persistent link: https://www.econbiz.de/10010291499
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Explaining taxes at the upper tail of the income distribution : the role of utility interdependence
Sámano, Daniel - 2009
Optimal tax theory has diffculty rationalizing high marginal tax rates at the upper end of the income distribution. In this paper, I construct a model of optimal income taxation in which agents' preferences are interdependent. I derive a simple expression for optimal taxes that accommodates...
Persistent link: https://www.econbiz.de/10003909591
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On the optimality of joint taxation for non-cooperative couples
Meier, Volker; Rainer, Helmut - 2010
We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...
Persistent link: https://www.econbiz.de/10003994136
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Relative consumption concerns and the optimal tax mix
Eckerstorfer, Paul - 2011
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/10011344843
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Relative consumption and tax evasion
Goerke, Laszlo - 2013
, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications … tax evasion. This is true, irrespective of whether tax parameters are exogenous, guarantee a balanced budget or are set … optimally. -- income taxes ; optimal taxation ; relative consumption ; tax evasion …
Persistent link: https://www.econbiz.de/10009691693