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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

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

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

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

Optimal factor taxation under wage bargaining : a dynamic perspective

Koskela, Erkki; Thadden, Leopold von - 2002

We consider the issue of steady-state optimal factor taxation in a Ramsey-type dynamic general equilibrium setting with two distinct distortions: i) taxes on capital and labour are the only available tax instruments for raising revenues, and ii) labour markets are subject to a static...

Persistent link: https://www.econbiz.de/10011431853

Ecological tax reform and unemployment : competition and innovation issues in the double dividend debate

Budzinski, Oliver - 2002

The question of a double dividend from revenue-neutral ecological tax reforms (an ecological advantage plus an economic advantage) has recently become a widely discussed topic both in real-world economic policy and in economic theory. The subject has produced many advocates and opponents in the...

Persistent link: https://www.econbiz.de/10011526777

Time-poor, working, super-rich

Corneo, Giacomo - 2017

This paper revisits the standard model of labor supply under two additional assumptions: consumption requires time and some limited amount of work is enjoyable. Whereas introducing each assumption without the other one does not produce novel insights, combining them together does if the wage...

Persistent link: https://www.econbiz.de/10011607470

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

A note on reliefs for traveling expenses to work

Wrede, Matthias - 1999

Assuming that higher traveling expenses reduce traveling time, this paper considers reliefs for traveling expenses to work when a distorting wage tax is levied. While the decision on traveling expenses would not be distorted if traveling costs were completely deductible, taxation would still not...

Persistent link: https://www.econbiz.de/10010499020

Mobility and reliefs for traveling expenses to work

Wrede, Matthias - 1999

This paper proposes the question whether or not traveling expenses to work should be deductible from the income tax base. In order to answer this question, a simple model of (im-) perfect household and worker mobility is employed. The focus of the analysis is on the efficient use of land and the...

Persistent link: https://www.econbiz.de/10010499920

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