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Positional preferen...
Positional preferences in time and space: Optimal income taxation with dynamic social comparisons
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- Aronsson, Thomas (författare)
- Umeå universitet,Nationalekonomi
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- Johansson-Stenman, Olof, 1966 (författare)
- Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik,Department of Economics,Univ Gothenburg, Sch Business Econ & Law, Dept Econ, S-40530 Gothenburg, Sweden
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(creator_code:org_t)
- Elsevier BV, 2014
- 2014
- Engelska.
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Ingår i: Journal of Economic Behavior & Organization. - : Elsevier BV. - 0167-2681 .- 1879-1751. ; 101, s. 1-23
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Abstract
Ämnesord
Stäng
- This paper concerns optimal redistributive non-linear income taxation in an OLG model, where people care about their own consumption relative to (i) other people's current consumption, (ii) own past consumption, and (iii) other people's past consumption. We show that both (i) and (iii) affect the marginal income tax structure whereas (ii) does not. We also derive conditions under which atemporal and intertemporal consumption comparisons give rise to exactly the same tax policy responses. On the basis of the available empirical estimates, comparisons with other people's current and past consumption tend to substantially increase the optimal marginal labor income tax rates. Yet, such comparisons may either increase or decrease the optimal marginal capital income tax rates. (C) 2014 The Authors. Published by Elsevier B.V. All rights reserved. EL AB, 1990, AMERICAN ECONOMIC REVIEW102 ANNUAL MEETING OF THE AMERICAN ECONOMIC
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Nyckelord
- Optimal income taxation
- Asymmetric information
- Relative consumption
- Status
- Habit formation
- PUBLIC GOOD PROVISION
- HABIT FORMATION
- RELATIVE-INCOME
- CONSPICUOUS
- CONSUMPTION
- ASSET PRICES
- OLG MODEL
- HAPPINESS
- Optimal income taxation
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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