-seeking preferences justify heavier taxation of income because this serves to internalise the negative externality that the pursuit of … status imposes on others. In a model where status depends on both income and effort, we show that the optimal corrective tax … function in such a model, and discuss potential implications for optimal income taxation. …

income, reversals of provisions and deferred losses and increased by endowments to provisions and that of the tax on personal … income is their gross salary. It tells the truth that it is not tax other than the tax on corporate profits, the tax on … personal income and the registration fee. …