Found 2 article(s) for author 'Optimal Taxation'

Popular Acceptance of Inequality due to Innate Brute Luck and Support for Classical Benefit-Based Taxation

Popular Acceptance of Inequality due to Innate Brute Luck and Support for Classical Benefit-Based Taxation. Matthew Weinzierl, September 9, 2017, Paper, “U.S. survey respondents’ views on distributive justice differ in two specific, related ways from what is conventionally assumed in modern optimal tax research. When expressing their preferences over allocations in stylized, hypothetical scenarios meant to isolate key features of the tax problem, a large share of respondents resist the full equalization of unequal outcomes due to innate brute luck that standard analyses recommend. A similar share prefer a classical benefit-based logic for taxes over the conventional logic of diminishing marginal social welfare. Moreover, these two views are linked: respondents who more strongly resist equalization are more likely to prefer the classical benefit-based principle. Though the Amazon Mechanical Turk survey population is not a representative sample of the U.S. population, robustness of these results across demographic traits and political views suggests that a large share of the American public holds views inconsistent with standard welfarist objectives.Link

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Gender-Based Taxation and the Division of Family Chores

Gender-Based Taxation and the Division of Family Chores. Alberto Alesina, September 2010, Paper. “Gender-Based Taxation (GBT) satisfies Ramsey’s rule of optimality because it taxes at a lower rate the more elastic labor supply of women. This holds when different elasticities between men and women are taken as exogenous. We study GBT in a model in which labor supply elasticities emerge endogenously from the bargained allocation of goods and time in the family…” Link

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