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Informality, consumption taxes and redistribution
Bachas, Pierre; Gadenne, Lucie; Jensen, Anders - 2022
Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption … steeply declines with income, so that richer households pay a substantially larger share of their income in taxes. Our …
Persistent link: https://www.econbiz.de/10014480353
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at …
Persistent link: https://www.econbiz.de/10014023506
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Informality, consumption taxes and redistribution
Bachas, Pierre; Gadenne, Lucie; Jensen, Anders - 2022
Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption … steeply declines with income, so that richer households pay a substantially larger share of their income in taxes. Our …
Persistent link: https://www.econbiz.de/10013465637
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Optimal income taxation with endogenous participation and search unemployment
Lehmann, Etienne; Parmentier, Alexis; Van Der Linden, Bruno - In: Journal of Public Economics 95 (2011) 11, pp. 1523-1537
We characterize optimal redistributive taxation when individuals are heterogeneous in their skills and their values of non-market activities. Search-matching frictions on the labor markets create unemployment. Wages, labor demand and participation are endogenous. Average tax rates are increasing...
Persistent link: https://www.econbiz.de/10010574369
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A Public Finance Perspective on Climate Policy: Six Interactions That May Enhance Welfare
Siegmeier, Jan; Mattauch, Linus; Franks, Max; Klenert, David - 2015
Climate change economics mostly neglects sizeable interactions of carbon pricing with other fiscal policy instruments. Conversely, public finance typically overlooks the effects of future decarbonization efforts when devising instruments for the major goals of fiscal policy. We argue that such a...
Persistent link: https://www.econbiz.de/10011307275
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Measuring the marginal efficiency cost of redistribution in the UK
Adam, Stuart - 2005
This paper estimates the marginal efficiency cost of redistribution (MECR) associated with a demogrant and an in-work benefit for the UK since 1979, taking account of extensive as well as intensive labour supply responses. The principal methodological advance in the paper is its greater...
Persistent link: https://www.econbiz.de/10010292956
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A Public Finance Perspective on Climate Policy: Six Interactions That May Enhance Welfare
Siegmeier, Jan; Mattauch, Linus; Franks, Max; Klenert, David - Fondazione ENI Enrico Mattei (FEEM) - 2015
Climate change economics mostly neglects sizeable interactions of carbon pricing with other fiscal policy instruments. Conversely, public finance typically overlooks the effects of future decarbonization efforts when devising instruments for the major goals of fiscal policy. We argue that such a...
Persistent link: https://www.econbiz.de/10011268596
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Measuring the marginal efficiency cost of redistribution in the UK
Adam, Stuart - Institute for Fiscal Studies (IFS) - 2005
This paper estimates the marginal efficiency cost of redistribution (MECR) associated with a demogrant and an in-work benefit for the UK since 1979, taking account of extensive as well as intensive labour supply responses. The principal methodological advance in the paper is its greater...
Persistent link: https://www.econbiz.de/10005547914
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TAXES AND EMPLOYMENT SUBSIDIES IN OPTIMAL REDISTRIBUTION PROGRAMS
Beaudry, Paul; Blackorby, Charles - Department of Economics, University of Warwick - 2004
This paper explores how to optimally set tax and transfers when taxation authorities : (1) are uninformed about individuals’ value of time in both market and non-market activities and (2) can observe both market-income and time allocated to market employment. In contrast to much of the optimal...
Persistent link: https://www.econbiz.de/10005368546
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Taxes and Employment Subsidies in Optimal Redistribution Programs (Revised Version)
Beaudry, Paul; Blackorby, Charles; Szalay, Dezso - Department of Economics, University of Warwick - 2006
This paper explores how to optimally set tax and transfers when taxation authorities : (1) are uninformed about individuals’ value of time in both market and non-market activities and (2) can observe both market-income and time allocated to market employment. We show that optimal...
Persistent link: https://www.econbiz.de/10005368614