Optimal redistributive taxation:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Oxford
Oxford University Press
2016
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| Edition: | First edition |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | xvii, 487 Seiten Diagramme |
| ISBN: | 9780198753414 0198753411 |
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Record in the Search Index
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| adam_text | Titel: Optimal redistributive taxation
Autor: Tuomala, Matti
Jahr: 2016
TABLE OF CONTENTS
1 Introduction 1
2 Optimal labour income taxation: background 16
2.1 Taxes, transfers, and redistribution in actual economies 16
2.2 Tax structures in the OECD area 17
2.3 Inequality and redistributive policy 19
2.4 Redistribution through public expenditure 23
2.5 Defences of different ethical positions 25
2.6 The Edgeworth model 29
2.7 Non-welfarism and paternalism 34
2.8 Obstacles to optimal lump-sum taxation 38
2.9 Pareto-efficient income taxation in the two-person case 42
Appendix 2.1 Total revenue as % of GDP in OECD countries 46
Appendix 2.2 Utilitarian Communism 47
Appendix 2.3 Formalities of Pareto-efficient taxation in the two-type case 48
3 Optimal linear income taxation 53
3.1 The basic model 53
3.2 The optimal provision of public goods 59
3.3 Majority choice of the tax rate 59
3.4 A two-bracket income tax 60
Appendix 3.1 Optimallinear income taxation 61
4 The optimal non-linear labour income tax problem 64
4.1 Quasi-linear preferences 69
4.2 Alternative social objectives and quasi-linear preferences 72
4.3 Optimal top marginal tax rates: unbounded distribution and quasi-linear
preferences 77
4.4 Additive utility and income effects 83
4.5 The non-linear utility of consumption and asymptotic rate 87
4.6 Optimal bottom) marginal tax rate 90
Appendix 4.1 Optimal non-linear income tax model 92
Appendix 4.2 Quasi-linear preferences 98
Appendix 4.3 The taxable income elasticity at the top 101
Appendix 4.4 Additive preferences 103
Appendix 4.5 Pareto distribution, Champernowne distribution, and an asymptotic
solution of the optimal tax problem 107
5 The shape of optimal income tax schedule: numerical simulations
with income effects 114
5.1 Distribution 115
5.2 Preferences 120
5.3 Social objectives 121
5.4 Revenue requirement 128
5.5 The level of marginal tax rates 129
5.6 Pre-tax inequality and increasing marginal tax rates 130
5.7 Top income shares and average tax rates 132
5.8 The curvature of utility over consumption and increasing marginal tax rates 134
5.9 Is there a U-shaped marginal tax/transfer rate curve? 140
5.10 Alternative social preferences: maximin and marginal tax rates 143
5.11 Other alternative social preferences: rank-order
preferences, equal opportunities, poverty radicalism, and charitable
conservatism 145
5.12 Bunching and the interplay between the curvature of utility over
consumption and the social marginal weighting function 149
5.13 Guaranteed income and redistribution 150
Appendix 5.1 Labour supply elasticities 153
Appendix 5.2 Numerical solution procedure 155
Appendix 5.3 Fortran program with some comments 158
6 Optimal income tax/transfer programme in the extensive margin model 173
6.1 Intensive and extensive margin 176
6.2 Involuntary unemployment and optimal redistribution 179
6.3 Social norms and redistribution 183
7 Relativity and optimal non-linear labour income taxation 185
7.1 Optimal non-linear taxation and relative consumption concern 187
7.2 Quasi-linear preferences: the utilitarian case 189
7.3 Quasi-linear preferences: the Rawlsian case 190
7.4 The utilitarian case with income effects 192
7.5 Relativity and inequality 195
Appendix 7.1 Derivation of results 200
8 Optimal income taxation and tagging 203
8.1 A simple framework 206
8.2 Tagging and optimal non-linear income taxation 211
Appendix 8.1 Derivation of different tax/transfer schedules 228
Appendix 8.2 Numerical simulations 230
9 Optimal income taxes/transfers and non-welfarist social objectives 235
9.1 Additively separable individualistic social evaluation function 238
9.2 Special cases; poverty reduction 240
9.3 Poverty rate minimization 247
Appendix 9.1 Linear and non-linear income taxes 247
10 Heterogeneous work preferences and optimal redistribution 249
Appendix 10.1 A two-dimensional optimal income tax problem 255
11 Income uncertainty and optimal redistribution 259
11.1 The moral hazard optimal income tax model 261
11.2 Numerical simulations 263
11.3 Prospect theory and mora! hazard 264
11.4 Prospect theory non-welfarism 268
Appendix 11.1 The moral hazard model: the standard model 269
Appendix 11.2 Prospect theory and moral hazard 271
Appendix 11.3 Numerical solution: the standard model 275
12 Optimal mixed taxation 285
12.1 The discrete-type model with individuals of two skill levels 287
12.2 Optimal commodity taxes 289
12.3 Effective marginal tax rates 291
12.4 The Atkinson-Stiglitz theorem 291
12.5 Support for differential commodity taxation 292
12.6 Fully non-linear taxation on commodities 295
12.7 Non-welfarist social objectives: poverty minimization and
commodity taxes 297
12.8 Optimal commodity taxation and non-linear income taxation 301
12.9 Effective marginal tax rates 303
12.10 Optimal mixed taxation and externalities 305
12.11 Merit goods and commodity taxation 307
12.12 Sin taxes 309
12.13 Optimal commodity taxes and income uncertainty 310
12.14 Fully non-linear taxation and income uncertainty 313
Appendix 12.1 Production efficiency 313
Appendix 12.2 Optimal mixed taxation 314
Appendix 12.3 Kaplow s result 317
Appendix 12.4 Poverty minimization and commodity taxation 319
Appendix 12.5 Optimal commodity taxes and income uncertainty 320
Appendix 12.6 Optimal non-linear taxes and income uncertainty 322
13 Public provision and optimal taxation 323
13.1 Provision of public goods 323
13.2 Public provision of private goods 333
13.3 Public sector employment 343
13.4 The potential role of minimum wages 345
13.5 Tax evasion and optimal redistribution 347
14 Optimal capital income taxation 355
14.1 Introduction 355
14.2 On informational rationales for taxing capital income 366
14.3 Uncertain future earnings and capital income tax 398
14.4 Hard to distinguish capital income from entrepreneurial earnings
and capital income tax 403
Appendix 14.1 Income shifting and capital income taxation 413
14.5 Inherited wealth and capital income tax 415
14.6 Capital income taxation and endogenous pre-tax wages in the OLG model 420
Appendix 14.2 Taxation, the dynamic formulation of the Samuelson rule,
and the OLG model 431
14.7 Other cases for capital income tax 434
15 Discussion and conclusions 436
REFERENCES 449
INDEX 475
|
| any_adam_object | 1 |
| author | Tuomala, Matti |
| author_GND | (DE-588)170293424 |
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| discipline | Wirtschaftswissenschaften |
| edition | First edition |
| format | Book |
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| physical | xvii, 487 Seiten Diagramme |
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| spelling | Tuomala, Matti Verfasser (DE-588)170293424 aut Optimal redistributive taxation Matti Tuomala First edition Oxford Oxford University Press 2016 xvii, 487 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Einkommensverteilung (DE-588)4013898-7 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Mathematisches Modell (DE-588)4114528-8 gnd rswk-swf Optimale Besteuerung (DE-588)4121427-4 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 s Optimale Besteuerung (DE-588)4121427-4 s Einkommensverteilung (DE-588)4013898-7 s Mathematisches Modell (DE-588)4114528-8 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028931243&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tuomala, Matti Optimal redistributive taxation Einkommensverteilung (DE-588)4013898-7 gnd Einkommensteuer (DE-588)4013895-1 gnd Mathematisches Modell (DE-588)4114528-8 gnd Optimale Besteuerung (DE-588)4121427-4 gnd |
| subject_GND | (DE-588)4013898-7 (DE-588)4013895-1 (DE-588)4114528-8 (DE-588)4121427-4 |
| title | Optimal redistributive taxation |
| title_auth | Optimal redistributive taxation |
| title_exact_search | Optimal redistributive taxation |
| title_full | Optimal redistributive taxation Matti Tuomala |
| title_fullStr | Optimal redistributive taxation Matti Tuomala |
| title_full_unstemmed | Optimal redistributive taxation Matti Tuomala |
| title_short | Optimal redistributive taxation |
| title_sort | optimal redistributive taxation |
| topic | Einkommensverteilung (DE-588)4013898-7 gnd Einkommensteuer (DE-588)4013895-1 gnd Mathematisches Modell (DE-588)4114528-8 gnd Optimale Besteuerung (DE-588)4121427-4 gnd |
| topic_facet | Einkommensverteilung Einkommensteuer Mathematisches Modell Optimale Besteuerung |
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