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Veblens Theory of the Leisure Class Revisited: Implications for Optimal Income Taxation
(2010-08)
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, ...
Inequality Aversion and Marginal Income Taxation
(2016-10)
This paper deals with tax policy responses to inequality aversion by examining the first-best
Pareto-efficient marginal tax structure when people are inequality averse. In doing so, we
distinguish between four different ...
Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons
(2014-11)
This paper deals with optimal income taxation and relative consumption under a welfarist government that fully respects people’s preferences and a paternalist government that does not share the consumer preference for ...
Inequality Aversion, Externalities, and Pareto-Efficient Income taxation
(2020-05)
Abstract
This paper analyzes Pareto-efficient marginal income taxation taking into account externalities induced through individual inequality aversion, meaning that people have preferences for equality. In doing so, we ...
When Samuelson met Veblen abroad: National and global public good provision when social comparisons matter
(2012-09)
This paper derives Pareto efficient policy rules for the provision of national as well as global public goods in a two-country world, where each individual cares about relative consumption within as well as between countries. ...
Charity, Status, and Optimal Taxation: Welfarist and Paternalist Approaches
(2019-04)
This paper deals with tax policy responses to charitable giving, defined in terms of voluntary contributions to a public good, to which the government also contributes through public revenue; the set of tax instruments ...
Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches
(University of Gothenburg, 2021-06)
This paper analyzes optimal taxation of charitable giving to a public good in a Mirrleesian framework with social comparisons. Leisure separability together with zero transaction costs of giving imply that charitable giving ...
Keeping up with the Joneses, the Smiths and the Tanakas: On International Tax Coordination and Social Comparisons
(2015-05)
Much evidence suggests that between-country social comparisons have become more important over time due to globalization. This paper analyzes optimal income taxation in a multi-country economy, where consumers derive utility ...
Redistribution through Charity and Optimal Taxation when People are Concerned with Social Status
(2016-01)
This paper deals with tax policy responses to charitable giving based on a model of optimal
redistributive income taxation. The major contribution is the simultaneous treatment of (i)
warm-glow and stigma effects of ...
State-Variable Public Goods and Social Comparisons over Time
(2013-02)
The optimal provision of a state-variable public good, where the global climate is the prime example, is analyzed in a model where people care about their relative consumption. We consider both keeping-up-with-the-Joneses ...