WFRF:(Johansson Stenman Olof 1966 )
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Veblen’s theory of the leisure class revisited : Implications for optimal income taxation
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- Aronsson, Thomas, 1963- (author)
- Umeå universitet,Institutionen för nationalekonomi
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- Johansson-Stenman, Olof, 1966 (author)
- Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik, Enheten för miljöekonomi,Department of Economics, Environmental Economics Unit
- (creator_code:org_t)
- Umeå : Institutionen för nationalekonomi, Umeå universitet, 2010
- English 29 s.
- Series: Umeå economic studies, 0348-1018 ; 812
- Series: Working Papers in Economics (online), 1403-2465 ; 466
- Reports (other academic/artistic)
Abstract
Subject headings
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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.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Keyword
- optimal taxation
- redistribution
- public goods
- relative consumption
- status
- positional goods
- Economics
- Nationalekonomi
- Economics
- nationalekonomi
- optimal taxation
- redistribution
- public goods
- relative consumption
- status
- positional goods
Publication and Content Type
- vet (subject category)
- rap (subject category)
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