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A unified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - 2020
Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...
Persistent link: https://www.econbiz.de/10012174286
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Chapter 10 Taxation
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
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Income Taxation and Optimal Government Policy
Kaplow, Louis - 2005
Various economic literatures address the question whether first-best prescriptions for government policy require modification because redistributive income taxation distorts labor supply and cannot achieve the distributive ideal. Perhaps second-best rules for public goods provision, corrective...
Persistent link: https://www.econbiz.de/10014061860
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An Exploration of Incentive-Compatible ELIE
Simula, Laurent; Trannoy, Alain - Groupement de Recherche en Économie Quantitative … - 2008
Simula and Trannoy (2007) have shown that ELIE is confronted with implementation issues when the policymaker cannot …-best allocations which are the closest to ELIE (i) in terms of welfare and (ii) in terms of transfers. In (i), we consider a welfarist … setting in which the social weights are those required by ELIE to be generated as a first-best allocation. More precisely …
Persistent link: https://www.econbiz.de/10004969045
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Optimal utilitarian taxation and horizontal equity
Jordahl, Henrik; Micheletto, Luca - 2003
We impose a horizontal equity restriction on the problem of finding the optimal utilitarian tax mix. The horizontal equity constraint requires that individuals with the same ability have to pay the same amount of taxes regardless of their preferences for leisure. Contrary to normal findings, we...
Persistent link: https://www.econbiz.de/10011508057
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Optimal utilitarian taxation and horizontal equity
Jordahl, Henrik; Micheletto, Luca - 2002
We impose a horizontal equity restriction on the problem of finding the optimal utilitarian tax mix. The horizontal equity constraint requires that individuals with the same ability have to pay the same amount of taxes regardless of their preferences for leisure. Contrary to normal findings, we...
Persistent link: https://www.econbiz.de/10011587889
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Optimal taxation, inequality and top incomes
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10010374096
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Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation
Faíña, Andrés; López-Rodríguez, Jesús; … - In: Economics Letters 118 (2013) 1, pp. 81-83
We give an objective meaning to the concept of taxable capacity and establish a theoretical link between Optimal Taxation Theory (OTT) and the proposals of the Carter and Meade Reports, solving at the same time Kay’s (2008) criticism to both approaches.
Persistent link: https://www.econbiz.de/10011041695
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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri; Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2014
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10010884365
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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri; Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2014
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10011079145