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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 ...
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 ...