Sökning: WFRF:(Wendner Ronald 1968 ) > Charity as income r...
Fältnamn | Indikatorer | Metadata |
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000 | 03264nam a2200517 4500 | |
001 | oai:DiVA.org:umu-164198 | |
003 | SwePub | |
008 | 191016s2019 | |||||||||||000 ||eng| | |
009 | oai:gup.ub.gu.se/284050 | |
024 | 7 | a 2077/618552 hdl |
024 | 7 | a https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-1641982 URI |
024 | 7 | a https://gup.ub.gu.se/publication/2840502 URI |
040 | a (SwePub)umud (SwePub)gu | |
041 | a engb eng | |
042 | 9 SwePub | |
072 | 7 | a vet2 swepub-contenttype |
072 | 7 | a rap2 swepub-publicationtype |
100 | 1 | a Aronsson, Thomas,d 1963-u Umeå universitet,Nationalekonomi4 aut0 (Swepub:umu)thar0001 |
245 | 1 0 | a Charity as income redistribution :b a model with optimal taxation, status, and social stigma |
264 | 1 | a Gothenburg :b University of Gothenburg,c 2019 |
300 | a 50 s. | |
338 | a print2 rdacarrier | |
490 | 0 | a Working Papers in Economics (online),x 1403-2465 |
520 | a In light of the increasing inequality in many countries, this paper analyzes redistributive charitable giving from the rich to the poor in a model of optimal nonlinear income taxation. Our framework integrates (i) public and private redistribution, (ii) the warm glow of giving and stigma of receiving charitable donations, and (iii) status concerns emanating from social comparisons with respect to charitable donations and private consumption. Whether charity should be taxed or supported largely depends 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 (which relaxes 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 we examine how the optimal marginal income tax structure should be adjusted in response to charitable giving. Numerical simulations demonstrate that the quantitative effects of the aforementioned mechanisms can be substantial. | |
650 | 7 | a SAMHÄLLSVETENSKAPx Ekonomi och näringslivx Nationalekonomi0 (SwePub)502012 hsv//swe |
650 | 7 | a SOCIAL SCIENCESx Economics and Businessx Economics0 (SwePub)502012 hsv//eng |
653 | a conspicuous consumption | |
653 | a conspicuous charitable giving | |
653 | a social status | |
653 | a optimal income taxation | |
653 | a warm glow | |
653 | a stigma | |
653 | a Economics | |
653 | a nationalekonomi | |
653 | a Conspicuous consumption | |
653 | a conspicuous charitable giving | |
653 | a social status | |
653 | a optimal income taxation | |
653 | a warm glow | |
653 | a stigma | |
700 | 1 | a Johansson-Stenman, Olof,d 1966u Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik,Department of Economics4 aut0 (Swepub:gu)xjohol |
700 | 1 | a Wendner, Ronald,d 1968-u University of Graz, Österrike4 aut |
710 | 2 | a Umeå universitetb Nationalekonomi4 org |
856 | 4 | u http://www.usbe.umu.se/ues/ues961.pdfy URL |
856 | 4 8 | u https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-164198 |
856 | 4 8 | u https://gup.ub.gu.se/publication/284050 |
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