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dc.contributor.authorAaberge, Rolf
dc.contributor.authorColombino, Ugo
dc.date.accessioned2019-02-28T14:07:44Z
dc.date.available2019-02-28T14:07:44Z
dc.date.issued2013-04-10
dc.identifier.citationAaberge, R., & Colombino, U. (2013). Using a microeconometric model of household labour supply to design optimal income taxes*. The Scandinavian Journal of Economics, 115(2), 449-475. doi:10.1111/sjoe.12015nb_NO
dc.identifier.issn1467-9442
dc.identifier.urihttp://hdl.handle.net/11250/2588097
dc.description"This is the peer reviewed version of the article, which has been published in final form at https://doi.org/10.1111/sjoe.12015 This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions."nb_NO
dc.description.abstractWith regards to empirical applications of optimal taxation theory, analytical expressions are typically adopted for optimal taxes, and then numerical values are imputed to their parameters by calibration or by using previous estimates. We aim to avoid the restrictive assumptions and possible inconsistencies of this approach. In contrast, we identify optimal taxes by iteratively running a microeconometric model, based on 1994 Norwegian data, until a given social welfare function is maximized, given the public budget constraint. The optimal rules envisage monotonically increasing marginal rates (negative on very low incomes) and – compared to the current rule – a lower average rate, lower marginal rates on low incomes, and higher marginal rates on very high incomes.nb_NO
dc.language.isoengnb_NO
dc.publisherJohn Wiley & Sons.nb_NO
dc.rightsNavngivelse 4.0 Internasjonal*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/deed.no*
dc.subjectMicrosimulationnb_NO
dc.subjectOptimal taxationnb_NO
dc.subjectRandom utility modelnb_NO
dc.subjectLabour supplynb_NO
dc.titleUsing a microeconometric model of household labour supply to design optimal income taxesnb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.description.versionacceptedVersionnb_NO
dc.rights.holderJohn Wiley & Sons.nb_NO
dc.subject.nsiVDP::Samfunnsvitenskap: 200::Økonomi: 210nb_NO
dc.source.pagenumber449-475nb_NO
dc.source.volume115nb_NO
dc.source.journalThe Scandinavian Journal of Economicsnb_NO
dc.source.issue2nb_NO
dc.identifier.doihttps://doi.org/10.1111/sjoe.12015
dc.relation.projectU. Colombino received financial support from the Italian Ministry of University and Research and the Compagnia di San Paolo. ICER is gratefully acknowledged for providing financial support.nb_NO


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Navngivelse 4.0 Internasjonal
Except where otherwise noted, this item's license is described as Navngivelse 4.0 Internasjonal