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Positional preferences in time and space: Optimal income taxation with dynamic social comparisons
Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
Univ Gothenburg, Sch Business Econ & Law, Dept Econ, S-40530 Gothenburg, Sweden.
2014 (Engelska)Ingår i: Journal of Economic Behavior and Organization, ISSN 0167-2681, E-ISSN 1879-1751, Vol. 101, s. 1-23Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

This paper concerns optimal redistributive non-linear income taxation in an OLG model, where people care about their own consumption relative to (i) other people's current consumption, (ii) own past consumption, and (iii) other people's past consumption. We show that both (i) and (iii) affect the marginal income tax structure whereas (ii) does not. We also derive conditions under which atemporal and intertemporal consumption comparisons give rise to exactly the same tax policy responses. On the basis of the available empirical estimates, comparisons with other people's current and past consumption tend to substantially increase the optimal marginal labor income tax rates. Yet, such comparisons may either increase or decrease the optimal marginal capital income tax rates.

Ort, förlag, år, upplaga, sidor
2014. Vol. 101, s. 1-23
Nyckelord [en]
Optimal income taxation, Asymmetric information, Relative consumption, Status, Habit formation, Positional goods
Nationell ämneskategori
Nationalekonomi
Identifikatorer
URN: urn:nbn:se:umu:diva-89476DOI: 10.1016/j.jebo.2014.01.004ISI: 000335281500001OAI: oai:DiVA.org:umu-89476DiVA, id: diva2:731851
Tillgänglig från: 2014-07-02 Skapad: 2014-06-03 Senast uppdaterad: 2018-06-07Bibliografiskt granskad

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