Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods
Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Linnaeus Univ, Dept Econ & Stat, Vaxjo, Sweden;Linnaeus Univ, Ctr Integrat & Discriminat Studies, Vaxjo, Sweden;Uppsala Ctr Labor Studies, Uppsala, Sweden;CESifo, Munich, Germany.
Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. CESifo, Munich, Germany;Univ Milan, Dept Law, Milan, Italy;Bocconi Univ, Dondena Ctr Res Social Dynam, Milan, Italy.
2019 (engelsk)Inngår i: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 26, nr 4, s. 806-834Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

We investigate how the social welfare gain of subsidizing work-related goods depends on whether the underlying income tax system is linear, piecewise linear or fully nonlinear, focusing on child care services as a paradigmatic example of goods/services that are complements with labor supply. Our quantitative analysis employs an empirically relevant labor supply model and shows that the welfare gain of an optimally chosen subsidy is negligible when the optimal income tax is restricted to be linear but about the same as under fully nonlinear taxation when the optimal income tax is restricted to be piecewise linear. Our findings enhance the policy relevance of the optimal tax argument in favor of providing subsidies to work-related goods and also shed light on the relative welfare gains of employing piecewise linear rather than fully nonlinear income taxes.

sted, utgiver, år, opplag, sider
SPRINGER , 2019. Vol. 26, nr 4, s. 806-834
Emneord [en]
Optimal income taxation, Tagging, Piecewise linear taxation, Child care subsidies
HSV kategori
Identifikatorer
URN: urn:nbn:se:uu:diva-390772DOI: 10.1007/s10797-019-09532-1ISI: 000472902900004OAI: oai:DiVA.org:uu-390772DiVA, id: diva2:1343504
Tilgjengelig fra: 2019-08-16 Laget: 2019-08-16 Sist oppdatert: 2019-08-16bibliografisk kontrollert

Open Access i DiVA

fulltekst(721 kB)110 nedlastinger
Filinformasjon
Fil FULLTEXT01.pdfFilstørrelse 721 kBChecksum SHA-512
cf2b6e59591aa02a8f175c5b732c2917cb39bdff182797b5eac9f25e23b27bba82f52c8dc3a675770d53ad59c0eae01dc027456f4018b73031fa6b34616342fa
Type fulltextMimetype application/pdf

Andre lenker

Forlagets fulltekst

Søk i DiVA

Av forfatter/redaktør
Bastani, SpencerBlomquist, SörenMicheletto, Luca
Av organisasjonen
I samme tidsskrift
International Tax and Public Finance

Søk utenfor DiVA

GoogleGoogle Scholar
Totalt: 110 nedlastinger
Antall nedlastinger er summen av alle nedlastinger av alle fulltekster. Det kan for eksempel være tidligere versjoner som er ikke lenger tilgjengelige

doi
urn-nbn

Altmetric

doi
urn-nbn
Totalt: 148 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf