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Work Requirements and Income Maintenance Programs
Shapiro, Joel - Barcelona Graduate School of Economics (Barcelona GSE) - 2003
compare the resulting benefit schedules with those of programs found in the United States since Welfare Reform (1996). We find … programs closely resemble a Negative Income Tax with a Benefit Reduction Rate that depends on the distribution of population …
Persistent link: https://www.econbiz.de/10010547166
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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
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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...
Persistent link: https://www.econbiz.de/10014023506
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A formula for the optimal taxation in Probabilistic Voting Models characterized by Single Mindedness
Canegrati, Emanuele - Volkswirtschaftliche Fakultät, … - 2007
This work intends to specify a formula for the optimal taxation in Probabilistic Voting Models with Single Mindedness Theory. The goal is to find an equivalent expression to the Ramsey’s rule for a political economy environment where Governments are assumed to be Leviathans rather than...
Persistent link: https://www.econbiz.de/10005789305
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Income maintenance programs and multidimensional screening
Shapiro, Joel - Department of Economics and Business, Universitat … - 2001
individuals unobservable, and compare the resulting benefit schedules with those of programs found in the United States since … Welfare Reform (1996). We find that optimal programs closely resemble a Negative Income Tax with a Benefit Reduction rate that …
Persistent link: https://www.econbiz.de/10005772582
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Investing in the youngest: the optimal child care policy
Carta, Francesca - Banca d'Italia - 2013
The aim of the paper is to characterize the optimal child care policies (subsidies and state provision), assuming that child care provision affects the child�s future abilities. Public intervention is needed since two sources of economic inefficiency are contemporaneously influential:...
Persistent link: https://www.econbiz.de/10011100406
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The perception of distributive fairness and optimal taxation under uncertainty
Weinreich, Daniel - Volkswirtschaftliche Fakultät, … - 2013
This paper incorporates a preference for distributive fairness (inequity aversion) into the analysis on optimal redistributive taxation under uncertainty. We can show that introducing or strengthening the taste for distributive fairness does not affect the socially optimal tax rate (social...
Persistent link: https://www.econbiz.de/10011111350
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Gender-Based and Couple-Based Taxation
Bastani, Spencer - Nationalekonomiska Institutionen, Uppsala Universitet - 2012
In a recent paper Alesina et al. (2011) construct a model in which different labor supply elasticities for men and women emerge endogenously from intra-household bargaining. In this paper I explore the optimal tax implications of their model in an economy with both singles and couples and...
Persistent link: https://www.econbiz.de/10010762007
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Measuring the marginal efficiency cost of redistribution in the UK
Adam, Stuart - 2005
-work benefit for the UK since 1979, taking account of extensive as well as intensive labour supply responses. The principal … difference to the results. The central finding of the paper is that the MECR is much lower for the in-work benefit policy than … the demogrant. The efficiency loss associated with a marginal in-work benefit has consistently been low (and occasionally …
Persistent link: https://www.econbiz.de/10010292956
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Optimal taxation of wealth transfers when bequests are motivated by joy of giving
Brunner, Johann K.; Pech, Susanne - 2011
Inherited wealth creates a second distinguishing characteristic of individuals, in addition to earning abilities. We incorporate this fact into a model of optimal labor income taxation, with bequests motivated by joy of giving. We find that taxes on bequests or on inheritances allow further...
Persistent link: https://www.econbiz.de/10010294919