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Optimality of Workfare with Heterogeneous Preferences
Cuff, Katherine - Economics Department, Queen's University - 1998
optimality of workfare as a screening tool. It is assumed that workfare does not serve as a human capital investment … individuals. Under either case, workfare is never optimal to impose on these individuals. It is also shown that non …-productive workfare can be an efficient policy tool, in contrast to the results found in Besley and Coate (1995), Brett (1997), and …
Persistent link: https://www.econbiz.de/10005688200
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A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective
Jacquet, Laurence; Lehmann, Etienne - 2024
Policies that impact the production sector, such as intermediate goods taxation (e.g. taxing robots) and trade liberalization create winners and losers. When do we need to integrate pre-distribution concerns in the design of these production policies? Should we consider the endogenous changes of...
Persistent link: https://www.econbiz.de/10014574323
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A comprehensive analysis of production efficiency : a tax reform perspective
Jacquet, Laurence; Lehmann, Etienne - 2024
Policies that impact the production sector, such as intermediate goods taxation (e.g. taxing robots) and trade liberalization create winners and losers. When do we need to integrate pre-distribution concerns in the design of these production policies? Should we consider the endogenous changes of...
Persistent link: https://www.econbiz.de/10014543834
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Optimality of Workfare with Heterogeneous Preferences
Cuff, Katherine - 2001
of workfare as a screening tool is examined. It is assumed that investment, participation is mandatory, and … never optimal to impose workfare on these individuals. It is also shown that non-productive workfare can be an efficient …
Persistent link: https://www.econbiz.de/10014149314
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Optimal Savings Taxation when Individuals have Different CRRA Utility Functions
Krause, Alan - Department of Economics and Related Studies, University … - 2012
Recent empirical research has found that high-skill individuals tend to be less risk averse than low-skill individuals, which implies that their respective constant relative risk aversion (CRRA) utility functions have different curvature. This paper examines the effects of this form of...
Persistent link: https://www.econbiz.de/10010548012
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Public provision of private goods and nondistortionary marginal tax rates
Blomquist, Sören; Christiansen, Vidar; Micheletto, Luca - 2008
The incidence and efficiency losses of taxes have usually been analysed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be payment for...
Persistent link: https://www.econbiz.de/10010264362
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Taxation of Annual Income as a Commitment Device
Gaube, Thomas - 2010
I study a two-period model of nonlinear, information constrained income taxation. It is shown that time-consistent taxation of annual income welfare-dominates time-consistent taxation of lifetime income if preferences are such that stationary allocations are efficient. If uncertainty is taken...
Persistent link: https://www.econbiz.de/10010270135
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Optimal Commodity Taxation with Varying Quality of Goods
Bastani, Spencer; Blomquist, Sören; Micheletto, Luca - 2015
A standard result in the optimal taxation literature is that, when agents differ in market ability and the government aims at redistributing from high- to low-skilled agents by means of an optimal nonlinear labor income tax and a set of commodity taxes, an optimally designed commodity tax...
Persistent link: https://www.econbiz.de/10011431177
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Nonlinear Income Tax Reforms
Krause, Alan - Department of Economics and Related Studies, University … - 2012
This paper addresses questions of the following nature: under what conditions does a welfare-improving reform of a nonlinear income tax system necessitate a change in a particular agent's marginal tax rate or total tax burden? Our analysis is therefore a study in tax reform, rather than in...
Persistent link: https://www.econbiz.de/10009415501
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Public provision of private goods and nondistortionary marginal tax rates: Some further results
Blomquist, Sören; Christiansen, Vidar; Micheletto, Luca - 2009
The incidence and efficiency losses of taxes have usually been analyzed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be a payment for...
Persistent link: https://www.econbiz.de/10010321421