Tax-Benefi t Revealed Redistributive PreferencesOver Time: Ireland 1987-2005

By inverting Saez (2002)’s model of optimal income taxation, we characterize theredistributive preferences of the Irish government between 1987 and 2005. The (marginal)social welfare function revealed by this approach is consistently comparable over time andshow great stability despite profound changes in market incomes and important fiscal reformsover the period. Results are robust to numerous checks regarding data, income concepts andelasticities. A comparison with the UK shows marked differences reflecting the narrowpolitical spectrum in Ireland compared to radical changes in British politics over the past 30years. Some “anomalies” in the revealed social welfare function suggests introducingtransfers to the working poor....

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Year of publication:	2010-09-01
Authors:	Bargain, Olivier ; Keane, Claire
Institutions:	Institut zur Zukunft der Arbeit <Bonn>
Subject:	Besteuerung \| optimal taxation \| Arbeitsangebot

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Extent:	354304 bytes 39 p. application/pdf
Series:	Institut zur Zukunft der Arbeit (IZA) - Discussion Paper IZA Discussion Paper No. 5221
Type of publication:	Book / Working Paper
Language:	English
Classification:	C63 - Computational Techniques ; C81 - Methodology for Collecting, Estimating, and Organizing Microeconomic Data ; D31 - Personal Income, Wealth and Their Distributions ; D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; H11 - Structure, Scope, and Performance of Government ; H21 - Efficiency; Optimal Taxation ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H31 - Household ; Ergonomic job analysis ; Corporate taxation and accounting. Other aspects ; Individual Working Papers, Preprints ; Ireland
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10009360576