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  1. The marginal cost of public funds
    a brief guide
    Autor*in: Bastani, Spencer
    Erschienen: March 2023
    Verlag:  CESifo, Munich, Germany

    When deciding on the social desirability of public investment, the cost of a project is sometimes adjusted by a factor known as the Marginal Cost of Public Funds (MCPF) which captures the cost of raising public funds through distortionary taxation.... mehr

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    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    When deciding on the social desirability of public investment, the cost of a project is sometimes adjusted by a factor known as the Marginal Cost of Public Funds (MCPF) which captures the cost of raising public funds through distortionary taxation. However, there is no scholarly consensus on either its definition or its quantification. The purpose of this paper is to provide a brief up-to-date guide to the theoretical background, practical application, and empirical quantification of the MCPF, taking into account some recent developments in the public finance literature.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/271966
    Schriftenreihe: CESifo working papers ; 10322 (2023)
    Schlagworte: benefit-cost analysis; public investment; excess burden; distortions; public goods; taxes
    Umfang: 1 Online-Ressource (circa 35 Seiten)
  2. The marginal cost of public funds
    a brief guide
    Autor*in: Bastani, Spencer
    Erschienen: [2023]
    Verlag:  IFAU, Institute for Evaluation of Labour Market and Education Policy, Uppsala

    When deciding on the social desirability of public investment, the cost of a project is sometimes adjusted by a factor known as the Marginal Cost of Public Funds (MCP F ), which captures the cost of raising public funds through distortionary... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 137
    Fernleihe:
    keine Fernleihe

     

    When deciding on the social desirability of public investment, the cost of a project is sometimes adjusted by a factor known as the Marginal Cost of Public Funds (MCP F ), which captures the cost of raising public funds through distortionary taxation. However, there is no scholarly consensus on its definition or quantification. The purpose of this paper is to provide a brief up-to-date guide to the theoretical background, practical application, and empirical quantification of the MCPF, taking into account some recent developments in the public finance literature, and highlighting the broad applicability of the MCPF beyond taxation

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / Institute for Evaluation of Labour Market and Education Policy ; 2023, 14
    Schlagworte: benefit-cost analysis; marginal value of public funds; excess burden; distortions; public goods; taxes
    Umfang: 1 Online-Ressource (circa 37 Seiten)
  3. Fair earnings tax reforms
    Autor*in: Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes
    Erschienen: January 2023
    Verlag:  CESifo, Munich, Germany

    We characterize a measure of social welfare for linear production economies in which individuals differ in productive skills and preferences. The key feature of our measure is that it aggregates fairness gaps, defined as the difference between the... mehr

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    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    We characterize a measure of social welfare for linear production economies in which individuals differ in productive skills and preferences. The key feature of our measure is that it aggregates fairness gaps, defined as the difference between the money-metric utility that the individual currently obtains and the money-metric utility that the individual should obtain in a fair society. Social welfare depends on two normative parameters: society's aversion to unfairness and the degree to which society wants to compensate individuals for productivity differences. The latter parameter makes it possible to accommodate a whole range of ethical perspectives, from libertarianism to resource-egalitarianism. As an illustration, we use our social welfare measure to evaluate four hypothetical earnings tax reforms for Belgian singles. The degree of compensation for productivity differences turns out to be the most important normative choice for the overall evaluation, while allowing for involuntary unemployment is the most important empirical choice.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/271886
    Schriftenreihe: CESifo working papers ; 10242 (2023)
    Schlagworte: fairness; money-metric utility; excess burden; unfair inequality; earnings tax reforms; involuntary unemployment
    Umfang: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  4. Fairness gaps for earnings tax design
    Autor*in: Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes
    Erschienen: [2023]
    Verlag:  [KU Leuven, Department of Economics], [Leuven]

    Zugang:
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 596
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Discussion paper series / KU Leuven, Department of Economics ; DPS23, 15 (September 2023)
    Schlagworte: social welfare; fairness gaps; money-metric utility; excess burden; unfair inequality; unfairness aversion; degree of compensation; libertarianism; resource-egalitarianism
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen