Aronsson, Thomas; Heidrich, Stefanie; Wikström, Magnus - Institutionen för Nationalekonomi, Umeå Universitet - 2014
redistributive income taxation. A two-type model is supplemented by an assumption that individuals select themselves into social … categories, in which norms are formed and education effort choices partly depend on these norms. Optimal tax policy is analyzed … government implements a tax policy to internalize the externalities arising from social norms, while the paternalist government …