Search
Now showing items 1-6 of 6
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 ...
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 ...
POSITIONAL PREFERENCES IN TIME AND SPACE: IMPLICATIONS FOR OPTIMAL INCOME TAXATION
(2010-01-22)
This paper concerns optimal nonlinear taxation in an OLG model with two ability-types, where people care about their own consumption relative to (i) other people’s current consumption, (ii) own past consumption, and (iii) ...
POSITIONAL CONCERNS IN AN OLG MODEL: OPTIMAL LABOR AND CAPITAL INCOME TAXATION
(2009-04-16)
This paper concerns optimal income taxation under asymmetric information in a two-type
overlapping generations model, where people care about their relative consumption compared
to others. The appearance of positional ...
Positional Concerns with Multiple Reference Points: Optimal Income Taxation and Public Goods in an OLG Model
(2008-05-19)
This paper concerns optimal income taxation and provision of a state-variable public good
under asymmetric information in a two-type overlapping generations model, where people
care about their relative consumption. Each ...
Publicly Provided Private Goods and Optimal Taxation when Consumers Have Positional Preferences
(2013-03)
This paper analyzes optimal differential commodity taxation, together with optimal nonlinear income taxation, in order to deal with positional preferences. It also derives the optimal public provision of private goods both ...