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When a price is enough : implementation in optimal tax design

Renes, Sander; Zoutman, Floris T. - 2014

This paper studies the design of tax systems that implement a planner's second-best allocation in a market economy. An example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations. Hammond's (1979) "principle of taxation" proves that any...

Persistent link: https://www.econbiz.de/10010412846

Baseline results from the EU28 EUROMOD ; 2017-2020

Kneeshaw, Jack; Collado, Diego; Framarin, Nicolo; … - 2021

This paper presents baseline results from the latest version of EUROMOD (version I3.0+), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and risk of poverty using EUROMOD and discuss the...

Persistent link: https://www.econbiz.de/10012549268

Unilateral tax policy in the open economy

Kohl, Miriam; Richter, Philipp M. - 2021

This paper examines the effects of a unilateral reform of the redistribution policy in an economy open to international …-reforming trading partner, the unilateral redistribution policy reform resembles a unilateral increase in trade costs leading to a …

Persistent link: https://www.econbiz.de/10012619449

The distributional impacts of fiscal policy : the case of the Philippines

Son, Hyun H. - 2022

The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are by deriving the elasticities of Atkinson and...

Persistent link: https://www.econbiz.de/10013207209

Strategic choices for redistribution and the veil of ignorance : theory and experimental evidence

Gerber, Anke; Nicklisch, Andreas; Voigt, Stefan - 2013

We provide experimental evidence on the emergence of redistributive societies. Individuals first vote on redistribution … the time when they choose a distribution rule and find that there is more redistribution behind a veil of ignorance than … under full information. However, the scope of redistribution is less sensitive towards the degree of uncertainty than …

Persistent link: https://www.econbiz.de/10010192077

Preferences for redistribution and perception of fairness : an experimental study

Durante, Ruben; Putterman, Louis G.; Weele, Joël J. van der - 2013

We conduct a laboratory experiment to study how demand for redistribution of income depends on self-interest, insurance … is affected by redistribution. We estimate utility weights for the different sources of demand for redistribution, with …

Persistent link: https://www.econbiz.de/10009781859

Baseline results from the EU28 EUROMOD ; 2016-2019

Kneeshaw, Jack; De Agostini, Paola; Chatsiou, Kakia; … - 2020

This paper presents baseline results from the latest version of EUROMOD (version I2.0+), the tax-benefit microsimulation model for the EU. First, we briefly report the process of updating EUROMOD. We then present indicators for income inequality and risk of poverty using EUROMOD and discuss the...

Persistent link: https://www.econbiz.de/10012439009

Temptation in consumption and optimal redistributive taxation

Arvanitia, Maria; Sjögren, Tomas - 2020

The purpose of this article is to integrate the class of preferences developed by Gul and Pesendorfer into the theory of optimal redistributive taxation with heterogenous consumers and asymmetric information. The consumers are inclined to over-spend on a commodity for which they experience...

Persistent link: https://www.econbiz.de/10012240965

An assessment of wealth taxes in a joint income-wealth perspective

Kuypers, Sarah; Figari, Francesco; Verbist, Gerlinde - 2020

redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size …

Persistent link: https://www.econbiz.de/10012293638

Taxation of families and "families of taxation"? : inequality modification between family types across welfare states

Schechtl, Manuel - 2020 - This version: 22.07.2020

Previous sociological research has overlooked the fact that a welfare state’s tax system does not solely redistribute from rich to poor (vertical) but also between family types (horizontal). Different types of families are treated differently due to (de-)familialization policies in the tax...

Persistent link: https://www.econbiz.de/10012265932