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The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...
Persistent link: https://www.econbiz.de/10010269427
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...
Persistent link: https://www.econbiz.de/10013153308
Persistent link: https://www.econbiz.de/10003971261
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...
Persistent link: https://www.econbiz.de/10003923608
Persistent link: https://www.econbiz.de/10009488196
Persistent link: https://www.econbiz.de/10009755446
The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in consumption-leisure preferences for singles and couples as...
Persistent link: https://www.econbiz.de/10003502667
The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in consumption-leisure preferences for singles and couples as...
Persistent link: https://www.econbiz.de/10012778995
Persistent link: https://www.econbiz.de/10003909039
Persistent link: https://www.econbiz.de/10003806187