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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011721431
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011791708
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011729171
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Optimal taxation when the tax burden matters
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2022
deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social … planner. It is consistent with a planner who is averse to both inequality and high tax liabilities. The tax-transfer schedule … European countries and the USA and show that their redistributive systems can be rationalized with an inequality averse social …
Persistent link: https://www.econbiz.de/10012876120
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Optimal Taxation Under Different Concepts of Justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2018
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011892117
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2018
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We extend the...
Persistent link: https://www.econbiz.de/10011902082
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011721857
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011729364
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Optimal taxation under different concepts of justness
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017
justness. For the latter we use a novel question from the German Socio-Economic Panel. We find that the minimum absolute … sacrifice principle is in line with social weights that decline with net income. Absolute subjective justness is roughly in line …
Persistent link: https://www.econbiz.de/10011795302
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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