Blar i Statistisk sentralbyrås publikasjonsserier / Published by Statistics Norway på emneord "JEL classification: D19"
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Accounting for family background when designing optimal income taxes : a microeconometric simulation analysis
(Discussion Papers;No. 619, Working paper, 2010)Abstract: The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. ... -
Equality of opportunity versus equality of outcome in analysing optimal income taxation : empirical evidence based on Italian data
(Discussion Papers;No. 307, Working paper, 2001)Abstract: The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise ... -
Social evaluation of individual welfare effects from income taxation empirical evidence based on Italian data for married couples
(Discussion Papers;No. 230, Working paper, 1998)This paper discusses methodological principles for social evaluation of tax systems and tax reforms when concern is primarily turned to who gains and who loses. The discussion is followed by an empirical analysis based on ... -
The relationship between altruism and equal sharing. Evidence from inter vivos transfer behavior
(Discussion Papers;No. 439, Working paper, 2005)Abstract: Several studies reject the implications of the altruism model. In this study it is argued that parents who transfer resources to their children both are altruistic and influenced by an equal division fairness ... -
Utility of income as a random function : behavioral characterization and empirical evidence
(Discussion Papers;No. 431, Working paper, 2005)Abstract: The paper proposes a particular approach to model the utility of income. We develop a theoretical framework that restricts the class of admissible functional forms and distributions of the random components ...