Narrow search
Showing 1 - 10 of 449
Cover Image
Relative consumption concerns and the optimal tax mix
Eckerstorfer, Paul - 2011
whole tax system is affected by the externalities caused by the consumption of positional goods, notably also the taxes on …
Persistent link: https://www.econbiz.de/10011344843
Cover Image
Optimal redistributive taxation in a multi-externality model
Eckerstorfer, Paul - 2011
This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a … multi-externality setting. While taxes on income and on 'clean' commodities are still unaffected by the externalities, which … implications for the optimal Pigouvian tax rates. In general the Pigouvian parts of taxation depend also on the externalities …
Persistent link: https://www.econbiz.de/10011344848
Cover Image
Pareto-efficient tax breaks
Köhne, Sebastian; Sachs, Dominik - 2016
We analyze Pareto-efficient tax breaks for work-related expenses in a Mirrleesian environment. Individuals are heterogenous in their ability. In addition to a labor-leisure choice, they decide how to spend their money between normal consumption and work-related goods. We derive an efficiency...
Persistent link: https://www.econbiz.de/10011551062
Cover Image
Optimal taxation, redistribution, and environmental externalities
Aronsson, Thomas; Sjögren, Tomas - In: International review of environmental and resource economics 11 (2017) 3, pp. 233-308
Persistent link: https://www.econbiz.de/10011919354
Cover Image
Relative Consumption Concerns and the Optimal Tax Mix
Eckerstorfer, Paul - 2011
whole tax system is affected by the externalities caused by the consumption of positional goods, notably also the taxes on …
Persistent link: https://www.econbiz.de/10010294915
Cover Image
Optimal redistributive taxation in a multi-externality model
Eckerstorfer, Paul - 2011
This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a … multi-externality setting. While taxes on income and on 'clean' commodities are still unaffected by the externalities, which … implications for the optimal Pigouvian tax rates. In general the Pigouvian parts of taxation depend also on the externalities …
Persistent link: https://www.econbiz.de/10010294934
Cover Image
Interpreting the "many-person Ramsey tax rule" of optimal tax theory
DeBartolome, Charles A. M. - 1992
Persistent link: https://www.econbiz.de/10000841141
Cover Image
Redistribution and internalization : the many-person Ramsey tax rule revisited
Pirttilä, Jukka; Schöb, Ronnie - 1996
Persistent link: https://www.econbiz.de/10000955969
Cover Image
Correcting market failure due to interdependent preferences : when is piecemeal policy possible?
Randon, Emanuela; Simmons, Peter J. - In: Journal of public economic theory 9 (2007) 5, pp. 831-866
Persistent link: https://www.econbiz.de/10003531405
Cover Image
Asymmetric commodity tax competition : are tax rates always too low?
Haufler, Andreas - 1996
A widely noticed result by de Crombrugghe and Tulkens (1990) states that asymmetric commodity tax competition always leads to tax rates being too low in both countries, even though there are counteracting tax base and terms of trade effects. This note argues that the result depends crucially on...
Persistent link: https://www.econbiz.de/10009620808