Sökning: WFRF:(Johansson Stenman Olof 1966 ) >
Veblen’s theory of ...
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Aronsson, Thomas,1963-Umeå universitet,Institutionen för nationalekonomi
(författare)
Veblen’s theory of the leisure class revisited : Implications for optimal income taxation
Förlag, utgivningsår, omfång ...
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Umeå :Institutionen för nationalekonomi, Umeå universitet,2010
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29 s.
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printrdacarrier
Nummerbeteckningar
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LIBRIS-ID:oai:DiVA.org:umu-37239
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2077/23211hdl
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https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-37239URI
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https://gup.ub.gu.se/publication/124891URI
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Språk:engelska
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Sammanfattning på:engelska
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Klassifikation
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Ämneskategori:vet swepub-contenttype
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Ämneskategori:rap swepub-publicationtype
Serie
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Umeå economic studies,0348-1018 ;812
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Working Papers in Economics (online),1403-2465 ;466
Anmärkningar
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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.
Ämnesord och genrebeteckningar
Biuppslag (personer, institutioner, konferenser, titlar ...)
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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
(författare)
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Umeå universitetInstitutionen för nationalekonomi
(creator_code:org_t)
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