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The author reviews recent studies of how social status concerns influence individual preferences for redistribution and impact the design of optimal tax policies. He focuses on two aspects: the relevant dimension over which relative concerns are defined and the different formalizations of the...
Persistent link: https://www.econbiz.de/10011816453
The author reviews recent studies that investigate how social status concerns influence individual preferences for redistribution and impact the design of optimal tax policies. He focuses on two aspects: the relevant dimension over which relative concerns are defined and the different...
Persistent link: https://www.econbiz.de/10011892338
gap". Then policies targeting durability raise welfare. While externalities are corrected by Pigovian taxes that ignore …
Persistent link: https://www.econbiz.de/10012597021
taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social …
Persistent link: https://www.econbiz.de/10012174286
The Index tracks over-bearing, paternalistic lifestyle regulation across the EU in four categories: alcohol, e-cigarettes, food/soft drinks and tobacco. Nanny state interventions in these areas are invariably promoted on grounds of health and yet it is difficult to see how clamping down on...
Persistent link: https://www.econbiz.de/10013224811
We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing...
Persistent link: https://www.econbiz.de/10013323757
respondents oppose SSB taxes, even though they agree that behavioral biases and externalities are relevant. Preferences for SSB …
Persistent link: https://www.econbiz.de/10013426058
Persistent link: https://www.econbiz.de/10011598233
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
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