Veblen's theory of the leisure class revisited: implications for optimal income taxation

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Fältnamn	Indikatorer	Metadata
000		03283naa a2200565 4500
001		oai:gup.ub.gu.se/183315
003		SwePub
008		240528s2013 \| \|\|\|\|\|\|\|\|\|\|\|000 \|\|eng\|
009		oai:DiVA.org:umu-80663
024	7	a https://gup.ub.gu.se/publication/1833152 URI
024	7	a https://doi.org/10.1007/s00355-012-0701-32 DOI
024	7	a https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-806632 URI
040		a (SwePub)gud (SwePub)umu
041		a eng
042		9 SwePub
072	7	a ref2 swepub-contenttype
072	7	a art2 swepub-publicationtype
100	1	a Aronsson, Thomas,d 1963-u Umeå universitet,Nationalekonomi4 aut0 (Swepub:umu)thar0001
245	1 0	a Veblen's theory of the leisure class revisited: implications for optimal income taxation
264		c 2012-10-23
264	1	b Springer Science and Business Media LLC,c 2013
520		a Several previous studies have demonstrated the importance of relative consumption comparisons for public policy. Yet, almost all of them have ignored the role of leisure for status comparisons. Inspired by Veblen (The theory of the leisure class. Macmillan, New York, 1899), this paper assumes that people care about their relative consumption and that leisure has a displaying role in making relative consumption more visible, based on a two-type model of optimal income taxation. While increased importance of relative consumption typically implies higher marginal income tax rates, in line with previous research, the effect of leisure-induced consumption visibility is to make the income tax more regressive in terms of ability.
650	7	a SAMHÄLLSVETENSKAPx Ekonomi och näringsliv0 (SwePub)5022 hsv//swe
650	7	a SOCIAL SCIENCESx Economics and Business0 (SwePub)5022 hsv//eng
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 PUBLIC GOOD PROVISION
653		a RELATIVE INCOME
653		a POSITIONAL EXTERNALITIES
653		a CONSPICUOUS CONSUMPTION
653		a SOCIAL NORMS
653		a HAPPINESS
653		a POLICY
653		a GOODS
653		a TAX
653		a INEQUALITY
653		a IGLITZ JE
653		a 1982
653		a JOURNAL OF PUBLIC ECONOMICS
653		a V17
653		a P213
653		a Economics
700	1	a Johansson-Stenman, Olof,d 1966u Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik,Department of Economics,Department of Economics, School of Business, Economics and Law, University of Gothenburg, 40530, Göteborg, Sweden4 aut0 (Swepub:gu)xjohol
710	2	a Umeå universitetb Nationalekonomi4 org
773	0	t Social Choice and Welfared : Springer Science and Business Media LLCg 41:3, s. 551-578q 41:3<551-578x 0176-1714x 1432-217X
856	4	u http://umu.diva-portal.org/smash/get/diva2:650705/FULLTEXT01
856	4	u https://umu.diva-portal.org/smash/get/diva2:650705/FULLTEXT01.pdfx primaryx Raw objecty fulltext:postprint
856	4 8	u https://gup.ub.gu.se/publication/183315
856	4 8	u https://doi.org/10.1007/s00355-012-0701-3
856	4 8	u https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-80663

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