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Responsibility and redistribution : the case of first best taxation
Tungodden, Bertil - 2001
It is not straightforward to define the ethics of responsibility in cases where the consequences of changes in factors within our control are partly determined by factors beyond our control. In this paper, we suggest that one plausible view is to keep us responsible for the parts of the...
Persistent link: https://www.econbiz.de/10011399693
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The size and shape of government : preferences over redistributive tax policy
Barnes, Lucy - In: Socio-economic review 13 (2015) 1, pp. 55-78
Persistent link: https://www.econbiz.de/10010519914
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Optimal taxation and public provision for poverty reduction
Kanbur, Ravi; Pirttilä, Jukka; Tuomala, Matti; Ylinen, … - 2015
The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in the context of a developing country that can...
Persistent link: https://www.econbiz.de/10011280723
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Redistribution and insurance with simple tax instruments ; presented at CESifo Area Conference on Public Sector Economics, April 2015
Findeisen, Sebastian; Sachs, Dominik - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10011280819
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10011283108
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Optimal wage redistribution in the presence of adverse selection in the labor market
Bastani, Spencer; Blumḳin, Tomer; Micheletto, Luca - 2015
In this paper we allude to a novel role played by the non-linear income tax system in the presence of adverse selection in the labor market due to asymmetric information between workers and firms. We show that an appropriate choice of the tax schedule enables the government to affect the wage...
Persistent link: https://www.econbiz.de/10011289068
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Redistribution and education subsidies are siamese twins
Bovenberg, Ary Lans; Jacobs, Bas - 2003
We develop models of optimal linear and non-linear income taxation with endogenous human capital formation to explore optimal education subsidies. Optimal subsidies on education ensure efficiency in human capital accumulation and thus play an important role in alleviating the tax distortions on...
Persistent link: https://www.econbiz.de/10011343324
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Normative analysis with societal constraints
Boadway, Robin W.; Martineau, Nicolas-Guillaume - 2013
This paper examines the question of achieving a societal consensus around redistributive policies. Its extent is measured by the degree of work participation among the different skill classes that populate the economy. This consensus is driven both by the material incentives and heterogeneous...
Persistent link: https://www.econbiz.de/10009765042
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Conspicuous leisure : optimal income taxation when both relative consumption and relative leisure matter
Aronsson, Thomas; Johansson-Stenman, Olof - In: The Scandinavian journal of economics 115 (2013) 1, pp. 155-175
Persistent link: https://www.econbiz.de/10009755388
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Optimal income taxation and the labour market : an overview
Boadway, Robin W.; Tremblay, Jean-François - In: CESifo economic studies : CESifo, a joint initiative of … 59 (2013) 1, pp. 93-148
This article presents a survey of how optimal income taxation is influenced by labour market considerations. We begin with the standard supply-side optimal income tax model of Mirrlees, and outline the various extensions to that model. We then consider how optimal taxation is affected by various...
Persistent link: https://www.econbiz.de/10009757346