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Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Persistent link: https://www.econbiz.de/10014023506

Optimal Taxation of Cigarettes and E Cigarettes : Principles For Taxing Reduced-Harm Tobacco Products

Prieger, James E. - 2022

As the tax base for traditional tobacco excise taxes continues to erode, policymakers have growing interest to expand taxation to novel and reduced-risk tobacco products. Chief among the latter are e-cigarettes although taxes for other reduced-risk tobacco products such as heated tobacco and...

Persistent link: https://www.econbiz.de/10014079441

Petchey's (2015) extension of oates & Schwab's (1988) efficiency result revisited

Eichner, Thomas; Pethig, Rüdiger - 2017

Oates and Schwab (1988) consider an economy with mobil capital and jurisdictions that suffer from local pollution. They show that welfare-maximizing jurisdictions implement the first-best, if they take prices as given and have at their disposal a capital tax and an environmental standard....

Persistent link: https://www.econbiz.de/10011597738

Tools to Address Illinois Revenue : Increasing Sin Taxes

Reif, Julian - 2015

In this report, I estimate the revenue that could be generated by increasing Illinois sin taxes on cigarettes, alcohol, and gambling. I discuss the efficiency and distributional effects of those taxes, as well as potential savings from a reduction in cigarette and alcohol consumption

Persistent link: https://www.econbiz.de/10013018035

An extended view on inequality and redistribution in the European Union : the role of indirect taxation and in-kind benefits

Christl, Michael; De Poli, Silvia; Köppl-Turyna, Monika - 2024

examined countries. While direct taxes and cash benefits are the main drivers of redistribution, in-kind benefits also play a … EU Member States. Our new, broader approach allows for more accurate assessments of redistribution and cross …

Persistent link: https://www.econbiz.de/10015156885

Redistribution and insurance with simple tax instruments

Findeisen, Sebastian; Sachs, Dominik - 2015

provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …

Persistent link: https://www.econbiz.de/10011283108

Redistribution and insurance with simple tax instruments ; presented at CESifo Area Conference on Public Sector Economics, April 2015

Findeisen, Sebastian; Sachs, Dominik - 2015

Persistent link: https://www.econbiz.de/10011280819

Social status, preferences for redistribution and optimal taxation : a survey

Gallice, Andrea - 2018

redistribution and impact the design of optimal tax policies. He focuses on two aspects: the relevant dimension over which relative …

Persistent link: https://www.econbiz.de/10011892338

Social status, preferences for redistribution and optimal taxation : a survey

Gallice, Andrea - 2018

The author reviews recent studies of how social status concerns influence individual preferences for redistribution and …

Persistent link: https://www.econbiz.de/10011816453

Optimal sin taxation and market power

O'Connell, Martin; Smith, Kate - 2021

This paper studies the design of sin taxes when ﬁrms exercise market power. We outline an optimal tax framework that highlights how market power impacts the eﬃciency and redistributive properties of sin taxation, and quantify these eﬀects in an application to sugar-sweetened beverage...

Persistent link: https://www.econbiz.de/10012623743