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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 ...
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 ...
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 ...
Genuine Saving and Conspicuous Consumption
(2016-01)
Much evidence suggests that people are concerned with their relative consumption, i.e., their own consumption relative to that of others. Yet, conspicuous consumption and the
corresponding social costs have so far been ...