umu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Conspicuous Leisure: Optimal Income Taxation When Both Relative Consumption and Relative Leisure Matter
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
2013 (English)In: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442, Vol. 115, no 1, 155-175 p.Article in journal (Refereed) Published
Abstract [en]

In previous studies on public policy under relative-consumption concerns, leisure comparisons have been ignored. In this paper, we consider a two-type optimal non-linear income tax model, in which people care about both their relative consumption and their relative leisure. Increased consumption positionality typically implies higher marginal income tax rates for both ability types, whereas leisure positionality has an offsetting role. However, this offsetting role is not symmetric; concern about relative leisure implies a progressive income tax component (i.e., a component that is larger for the high-ability type than for the low-ability type). Leisure positionality does not modify the policy rule for public-good provision.

Place, publisher, year, edition, pages
2013. Vol. 115, no 1, 155-175 p.
Keyword [en]
Non-linear taxation, positional goods, public goods, redistribution, status, D62, H21, H23, H41
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:umu:diva-66663DOI: 10.1111/j.1467-9442.2012.01738.xISI: 000313805600009OAI: oai:DiVA.org:umu-66663DiVA: diva2:609168
Funder
Swedish Research Council, 421-2010-1420Riksbankens Jubileumsfond
Available from: 2013-03-04 Created: 2013-02-26 Last updated: 2017-12-06Bibliographically approved

Open Access in DiVA

fulltext(397 kB)216 downloads
File information
File name FULLTEXT01.pdfFile size 397 kBChecksum SHA-512
548e6f2fb421bd61635b9e1c2cf3320365be1a93d22385d8ef40b4b81bf1ded558aa58974bbdb7d1958b389dfc77b0f0c7f9094bc1b6d38908b251a9d0721f7a
Type fulltextMimetype application/pdf

Other links

Publisher's full text

Authority records BETA

Aronsson, Thomas

Search in DiVA

By author/editor
Aronsson, Thomas
By organisation
Economics
In the same journal
Scandinavian Journal of Economics
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
Total: 216 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 113 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf