Arbeitspapier
Optimal taxation when the tax burden matters
Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to both inequality and high tax liabilities. The tax-transfer schedule reflects non-welfarist value judgements of citizens or different aims of policy makers. We extend our analysis to several European countries and the USA and show that their redistributive systems can be rationalized with an inequality averse social planner for whom the tax burden matters.
- ISBN
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978-3-96973-102-4
- Language
-
Englisch
- Bibliographic citation
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Series: Ruhr Economic Papers ; No. 941
- Classification
-
Wirtschaft
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Welfare Economics: General
Taxation and Subsidies: Efficiency; Optimal Taxation
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Welfare, Well-Being, and Poverty: Government Programs; Provision and Effects of Welfare Programs
- Subject
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Justness
optimal taxation
income redistribution
inequality
welfare criteria
- Event
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Geistige Schöpfung
- (who)
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Jessen, Robin
Metzing, Maria
Rostam-Afschar, Davud
- Event
-
Veröffentlichung
- (who)
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RWI - Leibniz-Institut für Wirtschaftsforschung
- (where)
-
Essen
- (when)
-
2022
- DOI
-
doi:10.4419/96973102
- Handle
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Jessen, Robin
- Metzing, Maria
- Rostam-Afschar, Davud
- RWI - Leibniz-Institut für Wirtschaftsforschung
Time of origin
- 2022
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