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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, ...
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 ...
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. ...
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 ...
Social Comparisons and Optimal Taxation in a Small Open Economy
(2016-05)
Almost all previous studies on optimal taxation and status consumption are based on closed
model-economies. This paper analyzes how international capital mobility – which may
constrain the use of capital income taxation ...
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 ...
Conspicuous Leisure: Optimal Income Taxation when both Relative Consumption and Relative Leisure Matter
(2009-04-21)
Previous studies on public policy under relative consumption concerns have ignored
the role of leisure comparisons. This paper considers a two-type optimal nonlinear
income tax model where people care both about their ...
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 ...