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Leroux, M.‐L; Pestieau, Pierre - 2021

the utilitarian social welfare criterion, we show that bequests taxation results from a combination of equity, insurance … and public revenue motives. If redistribution concerns dominate insurance concerns, it is desirable to tax the most …. To the opposite, if insurance concerns dominate redistributive concerns, early bequests should be the most taxed and …

Persistent link: https://www.econbiz.de/10013234521

Merger policy and tax competition

Haufler, Andreas; Schulte, Christian - 2007

In many situations governments have sector-specific tax and regulation policies at their disposal to influence the market outcome after a national or an international merger has taken place. In this paper we study the implications for merger policy when countries non-cooperatively deploy...

Persistent link: https://www.econbiz.de/10010264257

Workforce or Workfare?

Brett, Craig - 2011

This article explores the use of workfare as part of an optimal tax mix when labor supply responses are along the extensive margin. Particular attention is paid to the interaction between workfare and an earned income tax credit, two policies that are designed to provide additional incentives...

Persistent link: https://www.econbiz.de/10013124395

Gini and Optimal Income Taxation by Rank

Simula, Laurent - 2020

We solve the non-linear income tax program for a rank-dependent social welfare function Ã la Yaari, expressing the trade-off between size and inequality using the Gini or related families of positional indices. The key idea is that when agents optimize and absent bunching, ranks in the actual...

Persistent link: https://www.econbiz.de/10012839709

Optimal Redistributive Wealth Taxation When Wealth is More than Just Capital

Franks, Max - 2020

We show how normative standpoints determine optimal taxation of wealth. Since wealth is not equal to capital, we find very different welfare implications of land rent-, bequest- and capital taxation. It is mainly land rents that should be taxed. We develop an overlapping generations model with...

Persistent link: https://www.econbiz.de/10012841621

Jointly Optimal Taxes for Different Types of Income

Hermle, Johannes - 2018

We develop and estimate a model of jointly optimal income taxes for different types of income. Compared to standard optimal tax formulas, optimal schedular income tax rates additionally depend on cross-elasticities between tax bases capturing fiscal externalities. We discuss two applications:...

Persistent link: https://www.econbiz.de/10012908643

Redistribution Through Income Taxation and Public Utility Pricing in the Presence of Energy Efficiency Considerations

Feger, Fabian - 2018

Many OECD countries such as the USA, the UK or Switzerland are concerned with the affordability of utility services and the distributional consequences inherent in the pricing strategy of basic goods and services, such as electricity. However, the effectiveness of the electricity tariff as a...

Persistent link: https://www.econbiz.de/10012908694

The Social Cost of Carbon and the Ramsey Rule

Withagen, Cees - 2019

The objective of this paper is to critically assess the use of simple rules for the social cost of carbon (SCC) that employ a rudimentary form of the Ramsey Rule. Two interrelated caveats apply. First, if climate change poses a serious problem, it is hard to justify an exogenous constant growth...

Persistent link: https://www.econbiz.de/10012892228

Optimal Taxation of Robots

Thuemmel, Uwe - 2019

I study the optimal taxation of robots and labor income. In the model, robots substitute for routine labor and complement non-routine labor. I show that while it is optimal to distort robot adoption, robots may be either taxed or subsidized. The robot tax exploits general-equilibrium effects to...

Persistent link: https://www.econbiz.de/10012892266

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

Berg, Kristoffer - 2020

We propose and axiomatically characterize a family of welfare criteria that prioritize individuals making larger sacrifices. By combining efficiency with a concern for equality of sacrifice, our criteria avoid serious shortcomings of utilitarianism. We illustrate our results within the...

Persistent link: https://www.econbiz.de/10012824737

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