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Union Strategy and Optimal Income Taxation

Kessing, Sebastian G.; Konrad, Kai A. - 2011

Restrictions on work hours are more important in countries with a large welfare state. We show that this empirical observation is consistent with the strategic effects of such restrictions in a welfare state in the context of optimal direct taxation in the tradition of Mirrlees (1971). Our...

Persistent link: https://www.econbiz.de/10014065005

Taxing Externalities : Revenue vs. Welfare Gains with an Application to U.S. Carbon Taxes

Kotchen, Matthew J. - National Bureau of Economic Research - 2022

This paper asserts that reporting of the ratio of welfare gains to tax revenue should be standard protocol in economic analyses of externality correcting taxes. That this comparison might matter is somewhat of a "blind spot" in most economic analyses, for it plays virtually no role when...

Persistent link: https://www.econbiz.de/10013361976

The Welfare Gains of Age Related Optimal Income Taxation

Bastani, Spencer - 2012

Using a calibrated overlapping generations model we quantify the welfare gains of an age dependent income tax. Agents face uncertainty regarding future abilities and can by saving transfer consumption across periods. The welfare gain of switching from an age-independent to an age-dependent...

Persistent link: https://www.econbiz.de/10013109852

Ad Valorem versus Unit Taxes : Monopolistic Competition, Heterogeneous Firms, and Intra-Industry Reallocations

Schröder, Philipp J. H. - 2010

Real-world industries are composed from heterogeneous firms and substantial intra-industry reallocations take place, i.e. high productivity firms squeeze out low productivity firms. Previous tax-tool comparisons have not included these central forces of industry structure. This paper examines a...

Persistent link: https://www.econbiz.de/10013141922

Optimality of Workfare with Heterogeneous Preferences

Cuff, Katherine - 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/10011940603

Optimality of Workfare with Heterogeneous Preferences

Cuff, Katherine - Economics Department, Queen's University - 1998

Persistent link: https://www.econbiz.de/10005688200

Taxation and Heterogeneous Preferences

Blomquist, Sören; Christiansen, Vidar - 2004

Non-linear income taxes and linear commodity taxes are analysed when people differ with respect to ability, high-skilled agents have heterogeneous preferences, and neither individual abilities nor preferences are observable. The paper highlights how informational constraints may motivate...

Persistent link: https://www.econbiz.de/10010321569

Taxation and heterogeneous preferences

Blomquist, Sören; Christiansen, Vidar - 2004

Persistent link: https://www.econbiz.de/10010261233

Welfare analysis and redistributive policies

Bargain, Olivier - 2017

Applied welfare analyses of redistributive systems nowadays benefit from powerful tax benefit microsimulation programs combined with administrative data. Arguably, most of the distributional studies of that kind focus on social welfare defined as a function - typically inequality or poverty...

Persistent link: https://www.econbiz.de/10012012777

The Double Dividend Hypothesis of Environmental Taxes: A Survey

Schöb, Ronnie - 2003

This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between consumption goods and environmental quality...

Persistent link: https://www.econbiz.de/10011325105