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Inequality, Environmental Protection and Growth

Marsiliani, Laura; Renström, Thomas I - C.E.P.R. Discussion Papers - 2003

when old. Externalities are caused by a polluting factor. The revenue from pollution taxation, as well as capital …-income taxation, is redistributed in a lump-sum to the old. A majority-elected representative takes the fiscal decision, at each point …

Persistent link: https://www.econbiz.de/10005791379

Veblen’s Theory of the Leisure Class Revisited: Implications for Optimal Income Taxation

Aronsson, Thomas; Johansson-Stenman, Olof - Institutionen för Nationalekonomi, Umeå Universitet - 2010

Almost all previous studies on public policy under relative consumption concerns have ignored the role of leisure for status comparisons. Inspired by Veblen (1899), this paper considers a two-type optimal income tax model, where people care about their relative consumption, and where the...

Persistent link: https://www.econbiz.de/10008483932

Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons

Aronsson, Thomas; Johansson-Stenman, Olof - Nationalekonomiska institutionen, Handelshögskolan - 2014

This paper deals with optimal income taxation and relative consumption under a welfarist government that fully respects …

Persistent link: https://www.econbiz.de/10010961526

Nachhaltiger Konsum : unterschiedliche Kaufkraft von Haushalten muss berücksichtigt werden : nachhaltiger Konsum

Dobkowitz, Sonja - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 91 (2024) 27, pp. 431-436

Einkommensschwache Haushalte können sich nachhaltige Produkte - wie Bio-Lebensmittel oder Fairtrade-Kleidung - oft nicht leisten. Das Gefühl von Einkommensungleichheit wird durch das Bedürfnis nach nachhaltigen, aber teureren Produkten verstärkt. Was kann der Staat in einer solchen Situation...

Persistent link: https://www.econbiz.de/10014632767

Nachhaltiger Konsum: Unterschiedliche Kaufkraft von Haushalten muss berücksichtigt werden

Dobkowitz, Sonja - In: DIW Wochenbericht 91 (2024) 27, pp. 431-436

Persistent link: https://www.econbiz.de/10014635105

Informality, consumption taxes and redistribution

Bachas, Pierre; Gadenne, Lucie; Jensen, Anders - 2022

findings imply that the widespread policy of exempting food from taxation is hard to justify on equity grounds in low …

Persistent link: https://www.econbiz.de/10014480353

Taxation and education investment in the tertiary sector

Andersson, Fredrik; Konrad, Kai A. - 2002

intersectoral investment neutrality and a fundamental time consistency problem of optimal taxation that may make public expenditure … changes the picture. Mobility changes the analysis of optimal taxation and may make public expenditure less important. We also …

Persistent link: https://www.econbiz.de/10010307017

Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre

Homburg, Stefan - 2010

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

Persistent link: https://www.econbiz.de/10010332577

Autonomous, Connected, Electric Shared vehicles (ACES) and public finance: an explorative analysis

Adler, Martin W; Peer, Stefanie; Sinozic, Tanja - 2019

fuel and vehicle taxation. The diffusion of ACES will likely reduce these important sources of government revenues, while … ‘user pays’ and ‘polluter pays’ principles will become more attractive. Moreover, innovation in taxation schemes to fit the …

Persistent link: https://www.econbiz.de/10012114758

Promotion rat race and public policy

Bjertnæs, Geir H. - 2012

This study investigates whether excess effort to climb a career ladder justifies policy interventions. The answer depends on whether the government is able to levy a higher tax burden on career workers than on non-career workers. Both a tax on top income aimed at lowering the rewards of...

Persistent link: https://www.econbiz.de/10011968456