| 1. |
- Sjögren, Tomas, 1967-
(author)
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Optimal taxation and environmental policy in a decentralized economic federation with environmental and labor market externalities
- 2010
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In: Public Finance and Management. - 1523-9721. ; 10:2, s. 284-330
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Journal article (peer-reviewed)abstract
- This paper concerns optimal taxation and environmental policy in the presence of transboundary environmental damage and labor market distortions, where the latter gives rise to wage bargaining externalities between countries. I consider a decentralized economic federation where the federal government chooses emission targets to be implemented by the national governments. The results show that the labor market externality will influence the target levels for emissions chosen by the central government. I then proceed to characterize the optimal tax policy at the national level. The decentralized federation structure produces incentives for the national governments to use the tax policy to influence the policies chosen by the federal level. It is shown how these objectives interact with the additional objective to minimize the distortion on the national labor market.
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| 2. |
- Aronsson, Thomas, 1963-, et al.
(author)
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Optimal income taxation and social norms in the Labor market
- 2010
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In: International Tax and Public Finance. - : Springer. - 0927-5940 .- 1573-6970. ; 17:1, s. 67-89
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Journal article (peer-reviewed)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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| 3. |
- Mannberg, Andréa, 1977-, et al.
(author)
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Conflicting identities and social pressure : Effects on the long-run evolution of female labor supply
- 2010
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Reports (other academic/artistic)abstract
- Over the last half-century female employment rates have increased significantly in many countries. This change has partly been attributed to a change in gender norms. The purpose of this paper is to present a dynamic model within which the evolution of female labor supply can be analyzed. Drawing on psychological literature, we let individuals define themselves in terms of different social identities, each of which prescribes a certain type of behavior. These prescriptions may imply conflicting incentives which provide agents with a motive to continuously revise the importance they attach to a given identity. Applying this approach within the context of a dynamic model of labor supply, we are able to make some novel predictions about what may cause labor supply to change over time. Our results suggest that the fear of becoming an outsider in society may have prevented a complete transition of women from housewives to breadwinners. In addition, we show that the discrepancy between personal and social norms may have interesting implications for labor supply: an increase in the hours of work prescribed by a working norm need not necessarily lead to more hours of work. Finally, our analysis shows that not recognizing that the weights attached to different social identities are endogenous may imply that the long-run effects on labor supply of a higher wage may be underestimated.
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| 4. |
- Aronsson, Thomas, 1963-, et al.
(author)
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An optimal tax approach to alcohol policy
- 2010
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In: Finanzarchiv. - : Mohr Siebeck. - 0015-2218 .- 1614-0974. ; 66:2, s. 153-169
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Journal article (peer-reviewed)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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| 5. |
- Backlund, Kenneth, 1966-, et al.
(author)
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Effects of migration on tax policy in the EU countries : an empirical analysis
- 2011
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In: China-USA Business Review. - : David Publishing Company. - 1537-1514 .- 1555-7901. ; 10:7, s. 508-515
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Journal article (peer-reviewed)abstract
- In this paper, we study whether migration affects taxes on labor and capital income. The analysis is based on panel data for 14 European countries. The results indicate that migration does affect subsequent tax rates, and taxes on labor income increase with increased migration, especially in countries with large public sectors. However, this effect is reduced for countries with large foreign trade and/or large shares of elderly in the population.
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