Narrow search
Showing 1 - 10 of 9,002
Cover Image
Optimal piecewise linear income taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - 2009
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10010264573
Cover Image
Microsimulation analysis of optimal income tax reforms : an application to New Zealand
Creedy, John; Gemmell, Norman; Hérault, Nicolas; Mok, Penny - 2018
This paper examines the optimal direction of marginal income tax reform in the context of New Zealand, which recently reduced its top marginal income tax rate to one of the lowest in the OECD. A behavioural microsimulation model is used, in which social welfare functions are defined in terms of...
Persistent link: https://www.econbiz.de/10012131230
Cover Image
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 forms of taxation. Different types of taxation as well as expenditures on …
Persistent link: https://www.econbiz.de/10014023506
Cover Image
Inequality measurement and tax/transfer policy
Apps, Patricia; Rees, Ray - 2020
We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle in-come...
Persistent link: https://www.econbiz.de/10012231585
Cover Image
Inequality measurement and tax/transfer policy
Apps, Patricia; Rees, Ray - 2020
We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle income...
Persistent link: https://www.econbiz.de/10012232795
Cover Image
Welfare analysis and redistributive policies
Bargain, Olivier - 2017
a function - typically inequality or poverty indices - of household equivalized income. In parallel, economic research …
Persistent link: https://www.econbiz.de/10011751671
Cover Image
Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …
Persistent link: https://www.econbiz.de/10010269303
Cover Image
Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …
Persistent link: https://www.econbiz.de/10003847154
Cover Image
Fiscal Policy Through Time-Varying Tax Rates If and How
Kaufman, Martin - 2006
This paper investigates if there are circumstances where time-varying tax rates could improve welfare and whether such policy can effectively be implemented in practice. While, in principle, variable taxes could improve welfare in some cases, the paper highlights the very particular...
Persistent link: https://www.econbiz.de/10012782675
Cover Image
On Modeling Household Labor Supply with Taxation
Bargain, Olivier - 2005
Discrete-choice models provide a simple way of representing utility-maximizing labor supply decisions in the presence of highly nonlinear and possibly non-convex budget constraints. Thus, it is not surprising that they are so extensively used for ex-ante evaluation of taxbenefit reforms. The...
Persistent link: https://www.econbiz.de/10010262185