Search Results - subject:"equal sacrifice"

New estimate of the elasticity of marginal utility of consumption for Europe: Implications for the social discount rate

Ščasnýa, Milan; Opatrný, Matěj - 2022

individual European countries, using the income-tax individual-level data. Specifically, we rely on the absolute equal-sacrifice …

Persistent link: https://www.econbiz.de/10014494983

New estimate of the elasticity of marginal utility of consumption for Europe : implications for the social discount rate

Ščasnýa, Milan; Opatrný, Matěj - 2022

individual European countries, using the income-tax individual-level data. Specifically, we rely on the absolute equal-sacrifice …

Persistent link: https://www.econbiz.de/10013461083

Elasticity of Marginal Utility of Consumption: The Equal-Sacrifice Approach Applied for the Czech Republic

Opatrny, Matej; Scasny, Milan - 2021

acceptable to society. Using the equal-sacrifice income tax approach, we obtain a central estimate of η at 1.34, which …

Persistent link: https://www.econbiz.de/10012695521

Elasticity of marginal utility of consumption : the equal-sacrifice approach applied fot the Czech Republic

Opatrny, Matej; Scasny, Milan - 2021

. Using the equal-sacrifice income tax approach, we obtain a central estimate of η at 1.34, which varies between 1.24 and 1 …

Persistent link: https://www.econbiz.de/10012432235

The Equal-Sacrifice Social Welfare Function with an Application to Optimal Income Taxation

Berg, Kristoffer; Piacquadio, Paolo Giovanni - 2020

utilitarianism. We illustrate our results within the Mirrleesian optimal taxation framework. Our simulated equal-sacrifice optimal …

Persistent link: https://www.econbiz.de/10012269575

The equal-sacrifice social welfare function with an application to optimal income taxation

Berg, Kristoffer; Piacquadio, Paolo G. - 2020

utilitarianism. We illustrate our results within the Mirrleesian optimal taxation framework. Our simulated equal-sacrifice optimal …

Persistent link: https://www.econbiz.de/10012263707

Essays on inequality: income distribution, (just) taxation and well-being

Metzing, Maria - 2019

Persistent link: https://www.econbiz.de/10012104876

Do justice perceptions support the concept of equal sacrifice? Evidence from Germany

Metzing, Maria - 2018

a pure (absolute) Equal Sacrifice or a mixture of Equal Sacrifice and Utilitarianism [Weinzierl, 2014]. To determine … whether Germans prefer absolute, relative, or marginal Equal Sacrifice principle for their income taxation, I use a question …. I estimate tax and transfer schedules with regard to three Equal Sacrifice definitions and analyze which one of the …

Persistent link: https://www.econbiz.de/10011960823

Optimal Taxation Under Different Concepts of Justness

Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2018

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...

Persistent link: https://www.econbiz.de/10011892117

Optimal taxation under different concepts of justness

Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2018

Persistent link: https://www.econbiz.de/10011902082