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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
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A unified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - 2020
Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...
Persistent link: https://www.econbiz.de/10012174286
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Fiscal redistribution and social welfare : doing more or more to do?
Coady, David P.; D'Angelo, Devin; Evans, Brooks - 2020
This paper embeds analysis of fiscal redistribution (FR) within the standard social welfare framework. Differences in …
Persistent link: https://www.econbiz.de/10012226311
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Comparing redistributive efficiency of tax-benefit systems in Europe
Mantovani, Daniela - 2018
efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … 15 points. Most of the countries considered show an intermediate level of redistribution (between 7 and 12 points), but … countries show a very low level of redistribution, below 7 points. Interestingly, they vary in the level of tax burden and of …
Persistent link: https://www.econbiz.de/10011865012
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Optimal Income Taxes, Transfers and Inequality for an Atkinson-Based Social Welfare Function
Sattinger, Michael - 2022
By constructing a social welfare function that incorporates the explicit value judgments of Atkinson's measure of inequality, the paper develops implications of optimal income taxation derived using double limit analysis for transfers and inequality. The losses arising from transfers in the...
Persistent link: https://www.econbiz.de/10014237246
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Optimal Policy with Heterogeneous Preferences
Kaplow, Louis - 2008
Optimal policy rules - including those regarding income taxation, commodity taxation, public goods, and externalities - are typically derived in models with homogeneous preferences. This article reconsiders many central results for the case in which preferences for commodities, public goods, and...
Persistent link: https://www.econbiz.de/10014216322
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Social welfare effects of progressive income taxation under increasing inequality
Ranđelović, Saša; Vladisavljević, Marko - In: Prague economic papers : a bimonthly journal of … 29 (2020) 5, pp. 575-599
Persistent link: https://www.econbiz.de/10012593649
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Inequality and Optimal Redistributive Tax and Transfer Policies
Zee, Howell H. - 2006
This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be...
Persistent link: https://www.econbiz.de/10012782613
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Concavity of Utility, Concavity of Welfare, and Redistribution of Income
Kaplow, Louis - 2003
The marginal social value of income redistribution is understood to depend on both the concavity of individuals … redistribution, as might be expected, whereas concavity of the social welfare function has a more subtle influence, one that in some …
Persistent link: https://www.econbiz.de/10014074750
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Concavity of Utility, Concavity of Welfare, and Redistribution of Income
Kaplow, Louis - 2003
The marginal social value of income redistribution is understood to depend on both the concavity of individuals … redistribution, as might be expected, whereas concavity of the social welfare function has a more subtle influence, one that in some …
Persistent link: https://www.econbiz.de/10014075235