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Sökning: swepub > Umeå universitet > Engelska > Övrigt vetenskapligt > (2010-2011) > (2010) > Johansson Stenman Olof

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1.
  • Aronsson, Thomas, et al. (författare)
  • POSITIONAL PREFERENCES IN TIME AND SPACE:
  • 2010
  • Rapport (övrigt vetenskapligt)abstract
    • This paper concerns optimal nonlinear taxation in an OLG model with two ability-types, 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 intertemporal consumption comparisons affect the marginal income tax structure in the same qualitative way as comparisons based on other people’s current consumption. Based on available empirical estimates, comparisons with other people’s current and previous consumption tend to substantially increase the optimal marginal labor income tax rates, while they may either increase or decrease the optimal marginal capital income tax rates.
2.
  • Aronsson, Thomas, et al. (författare)
  • Veblen’s theory of the leisure class revisited
  • 2010
  • Rapport (övrigt vetenskapligt)abstract
    • Almost all previous studies on public policy under relative consumption concerns have ignored the role of leisure for status comparisons. Inspired by Veblen (1899), this paper considers a two-type optimal income tax model, where people care about their relative consumption, and where the importance of relative consumption increases with the use of leisure due to increased consumption visibility. We show that increased consumption positionality typically implies higher marginal income tax rates for both ability-types. Using a leisure-weighted measure of reference consumption, rather than a measure where leisure plays no role as in the previous literature, increases the marginal income tax rate implemented for the low-ability type and decreases the marginal income tax rate implemented for the high-ability type, i.e., it gives rise to a regressive tax component.
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  • Resultat 1-2 av 2
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fritt online (2)
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rapport (2)
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Johansson-Stenman, O ... (2)
Aronsson, Thomas (2)
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Göteborgs universitet (2)
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Ämne (HSV)
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