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Accounting for Family Background When Designing Optimal Income Taxes : A Microeconometric Simulation Analysis

Aaberge, Rolf - 2009

The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...

Persistent link: https://www.econbiz.de/10013153308

Why Not Lump-Sum Taxation?

Besharov, Gregory - 2003

A long-standing question in public economics is why governments do not rely on lump-sum taxes to satisfy revenue requirements. The previous literature has found that lump-sum taxation may result in ruinous political conflict, but has not disentangled the effects of restrictions on the efficiency...

Persistent link: https://www.econbiz.de/10014075441

The Dual Nature of Public Goods and Congestion : The Role of Fiscal Policy Revisited

Chatterjee, Santanu - 2011

The role of fiscal policy is examined when public goods provide both productive and utility services. In the presence of congestion, the consumption tax is shown to be distortionary. Optimal fiscal policy involves using consumption-based instruments in conjunction with the income tax. An income...

Persistent link: https://www.econbiz.de/10012714559

On the Redistributive Properties of Presumptive Taxation

Balestrino, Alessandro; Galmarini, Umberto - 2021

Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread...

Persistent link: https://www.econbiz.de/10013318773

When Only Death Remains Certain : Optimal Tax Mix with Tax Non-Compliance

Huang, Jason - 2015

Although developing countries face high levels of income inequality, they rely more on consumption taxes, which tend to be linear and are less effective for redistribution than a non-linear income tax. One explanation for this pattern is that the consumption taxes are generally more enforceable...

Persistent link: https://www.econbiz.de/10013018032

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

Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth

Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006

This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … analysis in the last forty years or so. The central object of the theory is altruistic gift-giving, construed as benevolent … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective …

Persistent link: https://www.econbiz.de/10014023678

Lump-Sum Taxes in a R&D Model

Pelloni, Alessandra; Waldmann, Robert; Long, Xin - 2008

Is it possible to increase growth and welfare by raising taxes and disposing of the tax revenues? We show this may indeed be the case in a simple model with endogenous technical change, represented by an increase in the variety of intermediate goods

Persistent link: https://www.econbiz.de/10014219124

Separability and public finance

Gauthier, Stéphane (contributor); Laroque, Guy (contributor) - 2008

In a second best environment, the optimal policy choice sometimes follows the first best rules. This note lays down the information structure and separability assumptions under which this property holds in a variety of setups. -- separability ; second best optimality ; indirect taxes ; Samuelson...

Persistent link: https://www.econbiz.de/10003817536

Redistributing Gains from Globalisation

Egger, Hartmut - 2009

This paper analyses the effects of redistribution in a model of international trade with heterogeneous firms in which a fair-wage effort mechanism leads to firm-specific wage payments and involuntary unemployment. The redistribution scheme is financed by profit taxes and gives the same absolute...

Persistent link: https://www.econbiz.de/10012718168