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A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - 2016
taxpayers. Often, revenue neutrality is assumed. This essay advances a complementary, distribution-neutral perspective on the … analysis of tax expenditure limitations. Distribution-neutral implementation provides an illuminating benchmark against which … distribution-distortion trade-off. The central lessons contradict the common belief that one can have less distortion of labor …
Persistent link: https://www.econbiz.de/10011581947
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Value added tax policy and the case for uniformity : empirical evidence from Mexico
Abramovsky, Laura; Attanasio, Orazio P.; Phillips, David - 2015
differentiation in Mexico, and analyse the effects of the 2010 reforms to Mexico's tax system, making use of a tax micro-simulation …
Persistent link: https://www.econbiz.de/10010481057
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The Efficiency of Indirect Taxes Under Imperfect Competition
Anderson, Simon P.; de Palma, Andre; Kreider, Brent - 2000
The relative efficiency of ad valorem and unit taxes is analyzed for oligopolistic markets. We provide a simple proof that ad valorem taxes welfare-dominate unit taxes in the short run if production costs are identical across firms. The proof covers a wide range of market conduct and...
Persistent link: https://www.econbiz.de/10014163257
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The Efficiency of Indirect Taxes Under Imperfect Competition
Anderson, Simon P.; de Palma, Andre; Kreider, Brent - 2001
The relative efficiency of ad valorem and unit taxes is analyzed for oligopolistic markets. We provide a simple proof that ad valorem taxes welfare-dominate unit taxes in the short run if production costs are identical across firms. The proof covers a wide range of market conduct and...
Persistent link: https://www.econbiz.de/10014165154
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The theory of optimal taxation : new developments and policy relevance
Sørensen, Peter Birch - 2009
The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and may help to explain some current trends in...
Persistent link: https://www.econbiz.de/10003911928
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Indirect taxes for redistribution : should necessity goods be favored?
Boadway, Robin W.; Pestieau, Pierre - 2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10009387245
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Indirect Taxes for Redistribution : Should Necessity Goods Be Favored?
Boadway, Robin - 2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10013117597
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Welfare effects of indirect tax policies in West Africa
Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023
In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...
Persistent link: https://www.econbiz.de/10014251962
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Optimal Redistributional Instruments in Tax Policy and Law & Economics : Survey and Assessment
Sanchirico, Chris William - 2018
The literature on optimal redistributional instruments begins with the assumption that society has some preference for equality, leaving the precise degree unspecified. It then asks: How should society pursue that preference? More specifically, what kinds of policy instruments — whether...
Persistent link: https://www.econbiz.de/10012934183
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The social cost of carbon and inequality : when local redistribution shapes global carbon prices
Kornek, Ulrike; Klenert, David; Edenhofer, Ottmar; … - 2019
The social cost of carbon is the central economic measure for aggregate climate change damages and functions as a metric for optimal carbon prices. Previous literature shows that inequality significantly influences the level of the social cost of carbon, but mostly neglects a major source of...
Persistent link: https://www.econbiz.de/10012002880