| 1. |
- Aronsson, Thomas, 1963-, et al.
(författare)
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Optimal income taxation and social norms in the Labor market
- 2010
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Ingår i: International Tax and Public Finance. - : Springer. - 0927-5940 .- 1573-6970. ; 17:1, s. 67-89
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Tidskriftsartikel (refereegranskat)abstract
- This paper concerns optimal income taxation in a two-type model extended to allow for social interaction and social norms in the labor market. One norm refers to “normal behavior” with respect to work hours (the hours of work norm), whereas another means that “one should earn one’s living by working” (the participation norm). The results show how the hours of work norm gives rise to a corrective motive for using income taxation. We also show how the interaction between the hours of work norm and the private incentive to participate in the labor market (which reflects the participation norm) gives rise to an employment motive for using the income tax.
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| 2. |
- Aronsson, Thomas, 1963-, et al.
(författare)
-
An introduction to the theory of social accounting
- 2010
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Ingår i: Handbook of environmental accounting. - Cheltenham : Edward Elgar Publishing. - 9781847203847 - 9781849805704 ; , s. 1-27
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Bokkapitel (refereegranskat)
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| 3. |
- Aronsson, Thomas, 1963-, et al.
(författare)
-
An optimal tax approach to alcohol policy
- 2010
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Ingår i: Finanzarchiv. - : Mohr Siebeck. - 0015-2218 .- 1614-0974. ; 66:2, s. 153-169
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Tidskriftsartikel (refereegranskat)abstract
- This paper deals with optimal income and commodity taxation in an economy, where alcohol is an externality-generating consumption good. In our model, alcohol can be bought domestically, imported, or produced illegally. Border trade alone implies an incentive to set the domestic alcohol tax below the marginal social damage of alcohol, and to tax (subsidize) commodities that are complementary with (substitutable for) alcohol. The income tax will also be used as a corrective instrument. Furthermore, although the effects of adding illegal production are ambiguous in general, a realistic outcome is, nevertheless, that it reduces both the optimal alcohol tax and the marginal income tax rate.
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| 4. |
- Aronsson, Thomas, 1963-, et al.
(författare)
-
Labor supply, tax base and public policy in Sweden
- 2010
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Ingår i: Reforming the welfare State. - Chicago : University of Chicago Press. - 9780226261911 - 9780226261928 ; , s. 127-158
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Bokkapitel (refereegranskat)
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| 5. |
- Aronsson, Thomas, 1963-
(författare)
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Optimal income taxation and decentralized fiscal federalism
- 2010
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Ingår i: Regional Science and Urban Economics. - : Elsevier. - 0166-0462 .- 1879-2308. ; 40:4, s. 187-195
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Tidskriftsartikel (refereegranskat)abstract
- This paper concerns redistribution and public good provision under asymmetric information, which are here ingredients of a policy-problem facing each member state (nation) of an economic federation with decentralized leadership. Each member state is assumed to have its own redistributive policy and pattern of public consumption, whereas the federal level redistributes (ex-post) between the member states. The results show how and why federal ex-post redistribution may modify the use of income taxation and public good provision at the national level, relative to the policy outcome in the absence of a federal government, as well as how the national policy incentives depend on whether or not the federal government uses distortionary taxes.
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| 6. |
- Aronsson, Thomas, 1963-, et al.
(författare)
-
Positional concerns in an OLG model : optimal labor and capital income taxation
- 2010
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Ingår i: International Economic Review. - Malden : Wiley-Blackwell. - 0020-6598 .- 1468-2354. ; 51:4, s. 1071-1095
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Tidskriftsartikel (refereegranskat)abstract
- This article concerns optimal income taxation under asymmetric information in a two-type OLG model when individuals' relative consumption matters. Positional concerns affect the policy choices via two channels: (i) the average degree of positionality and (ii) positionality differences between the low-ability type and the mimicker. Under plausible empirical estimates, the marginal labor income tax rates become substantially larger, and the absolute value of the marginal capital income tax rate of the low-ability type becomes substantially smaller, than in the conventional model. In addition to measures of reference consumption based on average consumption, we also address within-generation and upward comparisons.
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| 7. |
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| 8. |
- Aronsson, Thomas, 1963-, et al.
(författare)
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Technology transfers and the clean development mechanism in a north-south general equilibrium model
- 2010
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Ingår i: Resources and Energy Economics. - : Elsevier. - 0928-7655 .- 1873-0221. ; 32:3, s. 292-309
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- This paper analyses the potential welfare gains of introducing a technology transfer from Annex I to non-Annex I in order to mitigate greenhouse gas emissions. Our analysis is based on a numerical general equilibrium model for a world-economy comprising two regions; North (Annex I) and South (non-Annex I). In a cooperative equilibrium, a technology transfer from the North to the South is clearly desirable from the perspective of a ‘global social planner’, since the welfare gain for the South outweighs the welfare loss for the North. However, if the regions do not cooperate, then the incentives to introduce the technology transfer appear to be relatively weak from the perspective of the North; at least if we allow for Southern abatement in the pre-transfer Nash equilibrium. Finally, by adding the emission reductions associated with the Kyoto agreement, our results show that the technology transfer leads to higher welfare in both regions.
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| 9. |
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| 10. |
- Aronsson, Thomas, 1963-, et al.
(författare)
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Vad är optimal beskattning
- 2010
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Ingår i: Framtider. - Stockholm : Institutet för framtidsstudier. - 0281-0492. ; 3, s. 18-21
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Tidskriftsartikel (populärvet., debatt m.m.)
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