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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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Optimal nonlinear income taxation with productive government expenditure
Lai, Ching-Chong; Liao, Chih-Hsing - In: International Review of Economics & Finance 22 (2012) 1, pp. 66-77
This paper develops an endogenous growth model with a production externality and nonlinear income taxation, and uses it to examine how the fiscal authority devises its nonlinear tax structure from the viewpoint of welfare maximization. It is found that, in the Barro (1990) model, Pareto...
Persistent link: https://www.econbiz.de/10010573110
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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