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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, François - 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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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
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Optimal Control of Externalities in the Presence of Income Taxation
Kaplow, Louis - 2007
A substantial literature examines second-best environmental policy, focusing particularly on how the Pigouvian directive that marginal taxes should equal marginal external harms needs to be modified in light of the preexisting distortion due to labor income taxation. Additional literature is...
Persistent link: https://www.econbiz.de/10012731608
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Meritocratic labor income taxation
Berg, Kristoffer; Håvarstein, Morten; Stubhaug, Magnus E. - 2024
Surveys and experiments suggest that people hold workers more responsible for income gains stemming from merit, such as education, than circumstances, such as parental education. This paper shows how to design income taxes that account for merits. First, we introduce social welfare functions...
Persistent link: https://www.econbiz.de/10014515008
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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
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Privacy, time consistent optimal labor income taxation and education policy
Konrad, Kai A. - 1999
Incomplete information is a commitment device for time consistency problems. In the context of time consistent labor income taxation privacy can lead to a Pareto superior outcome and increases the effectiveness of public education as a second best policy.
Persistent link: https://www.econbiz.de/10001440970
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Mobility and reliefs for traveling expenses to work
Wrede, Matthias - 1999
Persistent link: https://www.econbiz.de/10001404439
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A note on reliefs for traveling expenses to work
Wrede, Matthias - 1999
Persistent link: https://www.econbiz.de/10001393412