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  1. Generalization of the deaton theorem
    piecewise linear income taxation and participation decisions
    Autor*in: Boadway, Robin W.; Cuff, Katherine
    Erschienen: August 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Deaton (1979) showed that if preferences are weakly separable in goods and labour and quasihomothetic in goods and the government imposes an optimal linear progressive tax, commodity taxes are redundant. Hellwig (2009) generalized the Deaton theorem... mehr

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    Deaton (1979) showed that if preferences are weakly separable in goods and labour and quasihomothetic in goods and the government imposes an optimal linear progressive tax, commodity taxes are redundant. Hellwig (2009) generalized the Deaton theorem by showing that the allocation obtained under differential commodity taxes and an arbitrary linear progressive income tax is Pareto-dominated by one with uniform commodity taxes and a reformed linear progressive income tax. We show that both the Deaton theorem and the Hellwig extension continue to apply if a) the government implements a piecewise linear progressive income tax and b) labour varies along both the intensive and extensive margins. Some extensions are considered.

     
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    Sprache: Englisch
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    Weitere Identifier:
    hdl: 10419/245446
    Schriftenreihe: CESifo working paper ; no. 9265 (2021)
    Schlagworte: optimal income taxation; commodity taxation; piecewise linear income tax
    Umfang: 1 Online-Ressource (circa 43 Seiten)
  2. Social exclusion and optimal redistribution
    Autor*in: Aronsson, Thomas; Bastani, Spencer; Tayibov, Khayyam
    Erschienen: November 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We integrate social exclusion, operationalized in terms of long-term unemployment, into the theory of optimal redistributive taxation. Our results show how an optimal mix of education policy, public employment, and support to the unemployed, in... mehr

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    We integrate social exclusion, operationalized in terms of long-term unemployment, into the theory of optimal redistributive taxation. Our results show how an optimal mix of education policy, public employment, and support to the unemployed, in conjunction with optimal income taxation, contributes to redistribution and reduced long-term unemployment. The second-best optimum most likely implies overprovision of education relative to a policy rule that balances the direct marginal benefit and marginal cost, whereas public employment and unemployment benefits are underprovided. Our calibration shows how the policy mix varies with the government's preferences for redistribution and the characteristics of those risking long-term unemployment.

     
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    hdl: 10419/248993
    Schriftenreihe: CESifo working paper ; no. 9448 (2021)
    Schlagworte: long-term unemployment; education; optimal income taxation; public sector employment
    Umfang: 1 Online-Ressource (circa 71 Seiten), Illustrationen
  3. Social exclusion and optimal redistribution
    Autor*in: Aronsson, Thomas; Bastani, Spencer; Tayibov, Khayyam
    Erschienen: [2021]
    Verlag:  Department of Economics, Umeå University, Umeå, Sweden

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    Schriftenreihe: Umeå economic studies ; no. 1004
    Schlagworte: long-term unemployment; education; optimal income taxation; public sector employment
    Umfang: 1 Online-Ressource (circa 69 Seiten), Illustrationen
  4. Optimal income taxation
    Autor*in: Kaplow, Louis
    Erschienen: [2022]
    Verlag:  Harvard Law School, Cambridge, MA

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    Schriftenreihe: Discussion paper / Harvard John M. Olin Center for Law, Economics, and Business ; no. 1083 (07/2022)
    Schlagworte: Optimale Besteuerung; Theorie; optimal income taxation; labor supply; multidimensional abilities; endogenous wages; asymmetric information; founders; entrepreneurs; externalities; interdependent preferences; market power; rents; behavioral economics; misperceptions; myopia; savings; social security; income transfers; second best; modular analysis; social welfare; nonwelfarist principles; welfare weights; heterogeneous preferences; taxation of the family
    Umfang: 1 Online-Ressource (circa 104 Seiten)
  5. Revealing inequality aversion from tax policy
    the role of non-discrimination
    Autor*in: Berg, Kristoffer
    Erschienen: December 2021
    Verlag:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Schriftenreihe: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2021, 18
    Schlagworte: optimal income taxation; social preferences; tagging
    Umfang: 1 Online-Ressource (circa Seiten), Illustrationen
  6. Behavioural responses to income taxation in Norway
    Autor*in: Graber, Michael; Mogstad, Magne; Torsvik, Gaute; Vestad, Ola Lotherington
    Erschienen: [2022]
    Verlag:  Department of Economics, University of Oslo, Oslo, Norway

    In this report, we combine theory and empirical estimates for how labor earnings respond to changes in tax rates and unearned income. We use lottery winnings to obtain variation in unearned income and tax reforms to obtain variation in the net of tax... mehr

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    In this report, we combine theory and empirical estimates for how labor earnings respond to changes in tax rates and unearned income. We use lottery winnings to obtain variation in unearned income and tax reforms to obtain variation in the net of tax rate. Combining this information with measures of extensive margin responses and the progressivity of the Norwegian income tax schedule, we are able to point identify uncompensated and compensated behavioral responses to income taxes and therefore to calculate efficiency losses and optimal income tax rates (for given welfare weights).

     
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    Schriftenreihe: Memorandum / Department of Economics, University of Oslo ; no 2022, 04 (October 2022)
    Schlagworte: income effect; labor supply elasticities; lottery winnings; efficiency loss; optimal income taxation
    Umfang: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  7. Charity as income redistribution
    a model with optimal taxation, status, and social stigma
    Autor*in: Aronsson, Thomas; Johansson-Stenman, Olof; Wendner, Ronald
    Erschienen: September 2019
    Verlag:  Department of Economics, University of Gothenburg, Göteborg

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    Weitere Identifier:
    hdl: 2077/61855
    Schriftenreihe: Working paper in economics ; no. 775
    Schlagworte: Conspicuous consumption; conspicuous charitable giving; social status; optimal income taxation; warm glow; stigma
    Umfang: 1 Online-Ressource (circa 51 Seiten)
  8. Income taxation of couples, spouses' labor supplies and the gender wage gap
    Autor*in: Cremer, Helmuth; Roeder, Kerstin
    Erschienen: [2018]
    Verlag:  Toulouse School of Economics, [Toulouse]

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    Schriftenreihe: Working papers / Toulouse School of Economics ; no TSE-951 (September 2018)
    Schlagworte: Couples' income taxation; gender wage gap; optimal income taxation; household labor supply
    Umfang: 1 Online-Ressource (circa 11 Seiten)
  9. Pricing energy consumption and residential energy-efficiency investment
    an optimal tax approach
    Autor*in: Crampes, Claude; Ladoux, Norbert; Lozachmeur, Jean-Marie
    Erschienen: April 2023
    Verlag:  [Toulouse School of Economics], [Toulouse]

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    Schriftenreihe: Working papers / Toulouse School of Economics ; no 1460
    Schlagworte: optimal income taxation; indirect taxation; energy services; energy effi; ciency; energy consumption
    Umfang: 1 Online-Ressource (circa 23 Seiten)
  10. Optimal income taxation and charitable giving
    Autor*in: Kaplow, Louis
    Erschienen: [2023]
    Verlag:  Harvard Law School, Cambridge, MA

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    Schriftenreihe: Discussion paper / Harvard John M. Olin Center for Law, Economics, and Business ; no. 1107 (09/2023)
    Schlagworte: Einkommensteuer; Optimale Besteuerung; Fundraising; Wohltätigkeit; Steuervergünstigung; Steuerrecht; Steuerpolitik; USA; optimal income taxation; charitable contributions; philanthropy
    Umfang: 1 Online-Ressource (circa 37 Seiten), Illustrationen
    Bemerkung(en):

    Forthcoming in Tax Policy and the Economy, Vol. 38, Robert Moffitt, ed. (2024)
  11. How should an optimal tax system react to a crisis?
    simulation results for Zambia
    Autor*in: Miao, Dingquan; Kanbur, Ravi; Pirttilä, Jukka
    Erschienen: December 2023
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The COVID-19 pandemic increased public debt and changed the income distribution in many countries. We use a numerical simulation approach to derive optimal nonlinear marginal tax rates for the pre-crisis and crisis periods. We contribute to the... mehr

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    The COVID-19 pandemic increased public debt and changed the income distribution in many countries. We use a numerical simulation approach to derive optimal nonlinear marginal tax rates for the pre-crisis and crisis periods. We contribute to the literature by examining optimal tax rates numerically for a developing country and by investigating how the tax rates should be changed as a response to a crisis. Our results indicate that the actual extent of redistribution, especially via direct transfers to low-income individuals, should be considerably higher than what the present system offers. Because the crisis increased pre-tax inequality, the tax system should become more redistributive as a response to a crisis. We also demonstrate how a combination of a higher revenue requirement before the crisis and a lower revenue requirement after the crisis increases social welfare.

     
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    Medientyp: Ebook
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    ISBN: 9789292674571
    Weitere Identifier:
    hdl: 10419/283845
    Schriftenreihe: WIDER working paper ; 2023, 149
    Schlagworte: COVID-19 pandemic; optimal income taxation; numerical simulation; welfare analysis
    Umfang: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  12. Optimal nonlinear taxation of income and savings without commitment
    Autor*in: Brett, Craig; Weymark, John A.
    Erschienen: March 13, 2016
    Verlag:  Vanderbilt University, Department of Economics, Nashville, TN

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    Schriftenreihe: Vanderbilt University Department of Economics working papers ; 16-00010
    Schlagworte: asymmetric information; commitment; optimal income taxation; ratchet effect; savings taxation
    Umfang: 1 Online-Ressource (circa 41 Seiten)
  13. Meritocratic labor income taxation
    Autor*in: Berg, Kristoffer; Håvarstein, Morten; Stubhaug, Magnus E.
    Erschienen: April 2024
    Verlag:  CESifo, Munich, Germany

    Surveys and experiments suggest that people hold workers more responsible for income gains stemming from merit, such as education, than circumstances, such as parental education. This paper shows how to design income taxes that account for merits.... mehr

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    Surveys and experiments suggest that people hold workers more responsible for income gains stemming from merit, such as education, than circumstances, such as parental education. This paper shows how to design income taxes that account for merits. First, we introduce social welfare functions that accommodate individual preferences and hold workers responsible for their merits. Second, we show how to map social welfare function primitives into empirically measurable statistics and exploit long-run Norwegian income and family relations register data to examine the relationship between merit and income. Third, we simulate optimal income tax implications of our meritocratic social welfare functions. The result is that accounting for merit leads to lower optimal marginal income tax rates than the utilitarian criterion recommends, but the difference is smaller when workers are not held responsible for merits that are explained by circumstances.

     
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    hdl: 10419/296147
    Schriftenreihe: CESifo working papers ; 11058 (2024)
    Schlagworte: equality of opportunity; meritocracy; optimal income taxation; welfare criteria
    Umfang: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  14. Household bargaining and the design of couples’ income taxation
    Erschienen: 2015
    Verlag:  TSE, Toulouse

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    Schriftenreihe: Working papers / Toulouse School of Economics ; 554
    Schlagworte: Couples’ income taxation; household bargaining; optimal income taxation; household labor supply
    Umfang: Online-Ressource (33 S.)
  15. Household bargaining and the design of couples’ income taxation
    Erschienen: 2015
    Verlag:  IDEI, Toulouse

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    Schriftenreihe: Working papers / IDEI ; 844
    Schlagworte: Couples’ income taxation; household bargaining; optimal income taxation; household labor supply
    Umfang: Online-Ressource (33 S.)