Search: WFRF:(Wendner Ronald 1968 )
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Redistribution thro...
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Aronsson, Thomas,1963-Umeå universitet,Nationalekonomi
(author)
Redistribution through Charity and Optimal Taxation when People are Concerned with Social Status
Publisher, publication year, extent ...
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Göteborg :University of Gothenburg,2016
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35 s.
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electronicrdacarrier
Numbers
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LIBRIS-ID:oai:DiVA.org:umu-121331
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2077/41522hdl
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https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-121331URI
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https://gup.ub.gu.se/publication/230459URI
Supplementary language notes
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Language:English
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Summary in:English
Part of subdatabase
Classification
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Subject category:vet swepub-contenttype
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Subject category:rap swepub-publicationtype
Series
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Working Papers in Economics (online),1403-2465
Notes
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This paper deals with tax policy responses to charitable giving based on a model of optimal redistributive income taxation. The major contribution is the simultaneous treatment of (i) warm-glow and stigma effects of charitable donations; (ii) that the warm glow of giving and stigma of receiving charity may to some extent depend on relative comparisons; and (iii) that people are also concerned with their relative consumption more generally. Whether charity should be taxed or supported turns out to largely depend on the relative strengths of the warm glow of giving and the stigma of receiving charity, respectively, and on the positional externalities caused by charitable donations. In addition, imposing stigma on the mimicker (via a relaxation of the self-selection constraint) strengthens the case for subsidizing charity. We also consider a case where the government is unable to target the charitable giving through a direct tax instrument, and examine how the optimal marginal income tax structure is adjusted in response to charitable giving.
Subject headings and genre
Added entries (persons, corporate bodies, meetings, titles ...)
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Johansson-Stenman, Olof,1966Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik, Enheten för miljöekonomi,Department of Economics, Environmental Economics Unit(Swepub:gu)xjohol
(author)
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Wendner, Ronald,1968-Department of Economics, University of Graz, Austria
(author)
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Umeå universitetNationalekonomi
(creator_code:org_t)
Internet link
To the university's database