Blar i Statistisk sentralbyrå på emneord "Income taxation"
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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. ... -
Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis
(Journal article; Peer reviewed, 2012)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. Unlike ... -
Effective rates of assistance for Norwegian industries
(Discussion Papers;No. 122, Working paper, 1994)We measure the effective assistance to 18 Norwegian private industries in 1989 caused by government budgetary subsidies, indirect commodity taxes, import protection through nominal tariffs and non-tariff-barriers, price ... -
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 ... -
Income taxation, tuition subsidies, and choice of occupation
(Discussion Papers;No. 459, Working paper, 2006)Abstract: Differentiated tax rates on labor and capital income are found to be optimal in this study, where agents choose occupation based on lifetime income net of tuition costs. Efficient revenue raising in a case ... -
Optimal combinations of income tax and subsidies for education
(Discussion Papers;No. 313, Working paper, 2001)Abstract: Nielsen and Sørensen (1997) find that progressive taxation of labour income is optimal when capital income is taxed. This paper shows that their main result still holds when introducing endogenous choice of ... -
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 ...