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Matti Tuomala

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Kanbur, Ravi & Pirttila, Jukka & Tuomala, Matti, 2004. "Non-Welfarist Optimal Taxation And Behavioral Public Economics," Working Papers 127150, Cornell University, Department of Applied Economics and Management.

    Mentioned in:

    1. Non-Welfarist Optimal Taxation And Behavioral Public Economics
      by Alessandro Cerboni in Knowledge Team on 2014-01-01 05:39:20

Working papers

  1. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2019. "Promoting education under distortionary taxation: Equality of opportunity versus welfarism," WIDER Working Paper Series wp-2019-18, World Institute for Development Economic Research (UNU-WIDER).

    Cited by:

    1. Ravi Kanbur & Matti Tuomala, 2024. "How Does Predistribution Affect Redistribution?," Working Papers 19, Finnish Centre of Excellence in Tax Systems Research.
    2. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2022. "Promoting education under distortionary taxation: equality of opportunity versus welfarism," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(2), pages 281-297, June.
    3. Balestrino Alessandro & Grazzini Lisa & Luporini Annalisa, 2024. "School Fees and Vouchers when Quality of Education Matters," German Economic Review, De Gruyter, vol. 25(1), pages 37-60, February.

  2. Kanbur, Ravi & Pirttilä, Jukka & Tuomala, Matti & Ylinen, Tuuli, 2015. "Optimal Taxation and Public Provision for Poverty Reduction," CEPR Discussion Papers 10754, C.E.P.R. Discussion Papers.

    Cited by:

    1. Ali Enami & Ugo Gentilini & Patricio Larroulet & Nora Lustig & Emma Monsalve & Siyu Quan & Jamele Rigolini, 2021. "Universal Basic Income Programs: How Much Would Taxes Need to Rise? Evidence for Brazil, Chile, India, Russia, and South Africa," Working Papers 2108, Tulane University, Department of Economics.
    2. Obara, Takuya & 小原, 拓也 & Tsugawa, Shuichi & Managi, Shunsuke, 2019. "Envy-free Pricing for Impure Public Good," CCES Discussion Paper Series 69, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    3. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2022. "Promoting education under distortionary taxation: equality of opportunity versus welfarism," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(2), pages 281-297, June.
    4. Thomas Aronsson & Spencer Bastani & Khayyam Tayibov, 2021. "Social Exclusion and Optimal Redistribution," CESifo Working Paper Series 9448, CESifo.
    5. Shuichi Tsugawa & Takuya Obara, 2017. "Public good provision financed by nonlinear income tax under reduction of envy," Working Papers e117, Tokyo Center for Economic Research.
    6. Maniquet, François & Neumann, Dirk, 2016. "Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S," IZA Discussion Papers 10181, Institute of Labor Economics (IZA).
    7. Abuselidze, George, 2020. "Optimality of tax policy on the basis of comparative analysis of income taxation," MPRA Paper 104591, University Library of Munich, Germany.
    8. Tsaur-Chin Michael Wu & Chih-Ta Yen & Che-Chiang Huang & Jin-Li Hu, 2023. "Social Insurance Under Fraud And Redistributive Taxation," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 68(02), pages 467-483.

  3. Kanbur, Ravi & Tuomala, Matti, 2014. "Groupings and the Gains From Tagging," Working Papers 180142, Cornell University, Department of Applied Economics and Management.

    Cited by:

    1. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2019. "Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 806-834, August.
    2. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2016. "Public Pensions in a Multi-Period Mirrleesian Income Tax Model," CESifo Working Paper Series 6206, CESifo.
    3. Tayibov, Khayyam, 2024. "Tagging Birthplace for Optimal Tax Policy, Redistribution, and Welfare," Working Papers in Economics and Statistics 9/2024, Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    4. Eren Gürer, 2021. "Equity-efficiency implications of a European tax and transfer system," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(2), pages 301-346, August.

  4. Sullström, Risto & Riihelä, Marja & Tuomala, Matti, 2010. "Trends in top income shares in Finland 1966-2007," Research Reports 157, VATT Institute for Economic Research.

    Cited by:

    1. Tuuli Paukkeri & Terhi Ravaska & Marja Riihelä, 2024. "Examining inequalities: from labour markets to social outcomes in Finland," Fiscal Studies, John Wiley & Sons, vol. 45(2), pages 225-241, June.
    2. Rolf Aaberge & Anthony B. Atkinson & Sebastian Königs, 2018. "From classes to copulas: wages, capital, and top incomes," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(2), pages 295-320, June.
    3. Roberto Iacono & Elisa Palagi, 2020. "Still the Lands of Equality? On the Heterogeneity of Individual Factor Income Shares in the Nordics," LIS Working papers 791, LIS Cross-National Data Center in Luxembourg.
    4. Sami Remes, 2022. "Decomposition of the Shrinking Middle-class and Directional Mobility in Finland 1995–2012," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 162(3), pages 1281-1312, August.
    5. Iacono Roberto & Palagi Elisa, 2022. "Still the Lands of Equality? Heterogeneity of Income Composition in the Nordics, 1975–2016," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 22(2), pages 221-268, April.
    6. Atanu Ghoshray & Issam Malki & Javier Ordóñez, 2022. "On the long-run dynamics of income and wealth inequality," Empirical Economics, Springer, vol. 62(2), pages 375-408, February.
    7. Tuuli Paukkeri & Terhi Ravaska & Marja Riihelä, 2023. "The role of privately held firms in income inequality," IFS Working Papers W23/36, Institute for Fiscal Studies.
    8. Christoph A. Schaltegger & Christoph Gorgas, 2011. "The Evolution of Top Incomes in Switzerland over the 20th Century," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 147(IV), pages 479-519, December.
    9. Tuominen Elina, 2016. "Top-end inequality and growth: Empirical evidence," Working Papers 1608, Tampere University, Faculty of Management and Business, Economics.
    10. Roberto Iacono, 2016. "The Nordic Model and the Oil Nation," Working Papers hal-01402143, HAL.
    11. Lehmus, Markku, 2014. "Distributional and employment effects of labour tax changes in Finland," Journal of Policy Modeling, Elsevier, vol. 36(1), pages 107-120.
    12. Steven Pressman, 2013. "Justice and History: the big problem of Wilt Chamberlain," Economic Issues Journal Articles, Economic Issues, vol. 18(1), pages 1-16, March.

  5. Kanbur, Ravi & Tuomala, Matti, 2010. "Relativity, Inequality And Optimal Nonlinear Income Taxation," Working Papers 126958, Cornell University, Department of Applied Economics and Management.

    Cited by:

    1. Aronsson, Thomas & Ghosh, Sugata & Wendner, Ronald, 2021. "Positional Preferences and Efficiency in a Dynamic Economy," MPRA Paper 108335, University Library of Munich, Germany.
    2. Aronsson, Thomas & Johansson-Stenman, Olof, 2021. "A note on optimal taxation, status consumption, and unemployment," Journal of Public Economics, Elsevier, vol. 200(C).
    3. Aronsson, Thomas & Johansson-Stenman, Olof, 2014. "Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons," Working Papers in Economics 606, University of Gothenburg, Department of Economics.
    4. Aronsson, Thomas & Sjögren, Tomas & Yadav, Sonal, 2022. "A Note on Optimal Taxation under Status Consumption and Preferences for Equality," Umeå Economic Studies 1009, Umeå University, Department of Economics.
    5. Aronsson, Thomas & Johansson-Stenman, Olof, 2012. "When Samuelson Met Veblen Abroad: National and Global Public Good Provision when Social Comparisons Matter," Umeå Economic Studies 843, Umeå University, Department of Economics.
    6. Sugata Marjit & Lei Yang, 2015. "Accumulation with Malnutrition - The Role of Status Seeking Behavior," Discussion Papers Series 544, School of Economics, University of Queensland, Australia.
    7. Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: Consequences for tax design," Journal of Public Economics, Elsevier, vol. 235(C).
    8. Robertas Zubrickas, 2022. "Loss aversion, labor supply, and income taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(2), pages 579-598, April.
    9. Thomas Aronsson & Spencer Bastani & Khayyam Tayibov, 2021. "Social Exclusion and Optimal Redistribution," CESifo Working Paper Series 9448, CESifo.
    10. Thomas Aronsson & Olof Johansson-Stenman, 2013. "Veblen’s theory of the leisure class revisited: implications for optimal income taxation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(3), pages 551-578, September.
    11. Fessler, Pirmin & Rapp, Severin, 2024. "The Subjective Wealth Distribution: How it Arises and Why it Matters to Inform Policy?," SocArXiv 3x4jh, Center for Open Science.
    12. Aronsson, Thomas & Johansson-Stenman, olof, 2013. "State-Variable Public Goods and Social Comparisons over Time," Working Papers in Economics 555, University of Gothenburg, Department of Economics.
    13. Felix FitzRoy & Jim Jin & Michael Nolan, 2023. "Higher tax and less work: reverse “Keep up with the Joneses” and rising inequality," Journal of Economics, Springer, vol. 139(3), pages 177-190, August.
    14. Zubrickas, Robertas, 2023. "The relative income effect and labor supply," Journal of Economic Behavior & Organization, Elsevier, vol. 209(C), pages 176-184.
    15. Flaviana Palmisano, 2024. "Compassion and envy in distributional comparisons," Theory and Decision, Springer, vol. 96(1), pages 153-184, February.
    16. Eren Gürer, 2022. "Rising markups and optimal redistributive taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1227-1259, October.
    17. Maggi, Bernardo, 2023. "Eurosystem stability: A stochastic dynamic optimization approach to public debt," Socio-Economic Planning Sciences, Elsevier, vol. 90(C).
    18. Thomas Aronsson & Olof Johansson‐Stenman, 2013. "Conspicuous Leisure: Optimal Income Taxation When Both Relative Consumption and Relative Leisure Matter," Scandinavian Journal of Economics, Wiley Blackwell, vol. 115(1), pages 155-175, January.
    19. Sugata Marjit & Sattwik Santra & Koushik Kumar Hati, 2014. "Does inequality affect the consumption patterns of the poor? – The role of status seeking behaviour," Discussion Papers Series 514, School of Economics, University of Queensland, Australia.
    20. Hamid Beladi & Sugata Marjit & Reza Oladi & Lei Yang, 2021. "Malnutrition in the shadow of economic growth," Review of Development Economics, Wiley Blackwell, vol. 25(1), pages 500-514, February.
    21. Sugata Marjit, 2012. "Conflicting Measures of Poverty and Inadequate Saving by the Poor," WIDER Working Paper Series wp-2012-058, World Institute for Development Economic Research (UNU-WIDER).
    22. Martín Leites & Xavier Ramos, 2022. "The Effect of Relative Income Concerns on Life Satisfaction: Relative Deprivation and Loss Aversion," Journal of Happiness Studies, Springer, vol. 23(7), pages 3485-3515, October.
    23. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453, November.
    24. Aronsson, Thomas & Johansson-Stenman, Olof, 2011. "State-Variable Public Goods When Relative Consumption Matters: A Dynamic Optimal Taxation Approach," Umeå Economic Studies 828, Umeå University, Department of Economics.
    25. Oztek, Abdullah Selim, 2013. "Externalities and Optimal Taxation: A Progressive Tax Case," MPRA Paper 104847, University Library of Munich, Germany, revised Sep 2013.

  6. Saikat Sarkar & Matti Tuomala, 2010. "Potential Determinants of Top Income Inequality," Working Papers 1077, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Frey, Christian & Schaltegger, Christoph A., 2016. "Progressive taxes and top income shares: A historical perspective on pre- and post-tax income concentration in Switzerland," Economics Letters, Elsevier, vol. 148(C), pages 5-9.
    2. Michael, Bryane & Hartwell, Christopher A. & Ho, Gary, 2013. "Does Financial Market Development Explain (or at Least Predict) the Demand for Wealth Management and Private Banking Services in Developing Markets?," EconStor Preprints 109960, ZBW - Leibniz Information Centre for Economics.
    3. Christian Frey & Christoph Gorgas & Christoph A. Schaltegger, 2017. "The Long Run Effects of Taxes and Tax Competition on top Income Shares: An Empirical Investigation," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(4), pages 792-820, December.

  7. Sullström, Risto & Riihelä, Marja & Tuomala, Matti, 2007. "Economic Poverty in Finland 1971-2004," Discussion Papers 418, VATT Institute for Economic Research.

    Cited by:

    1. Ravi Kanbur & Matti Tuomala, 2014. "Groupings and the Gains from Tagging," Working Papers 1493, Tampere University, Faculty of Management and Business, Economics.
    2. Ilpo Suoniemi & Marja Riihelä & Risto Sullström, 2008. "Tax progressivity and recent evolution of the Finnish income inequality," Working Papers 246, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    3. S. Subramanian, 2009. "Revisiting the Normalization Axiom in Poverty Measurement," Finnish Economic Papers, Finnish Economic Association, vol. 22(2), pages 89-98, Autumn.
    4. Zhengke Miao & Qiaojun Shu & Weifan Wang & Dong Chen, 2016. "A sufficient condition for a tree to be $$(\Delta +1)$$ ( Δ + 1 ) - $$(2,1)$$ ( 2 , 1 ) -totally labelable," Journal of Combinatorial Optimization, Springer, vol. 31(2), pages 893-901, February.
    5. Qiaojun Shu & Weifan Wang & Yiqiao Wang, 2017. "A new sufficient condition for a tree T to have the (2, 1)-total number $$\Delta +1$$ Δ + 1," Journal of Combinatorial Optimization, Springer, vol. 33(3), pages 1011-1020, April.

  8. Sanna Tenhunen & Matti Tuomala, 2007. "On optimal lifetime redistribution policy," Working Papers 0750, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Cremer, Helmuth & Pestieau, Pierre, 2011. "Myopia, redistribution and pensions," European Economic Review, Elsevier, vol. 55(2), pages 165-175, February.
    2. Peter A. Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series 2636, CESifo.
    3. Helmuth Cremer & Philippe De Donder & Darío Maldonado & Pierre Pestieau, 2008. "Forced Saving, Redistribution and Nonlinear Social Security Schemes," CESifo Working Paper Series 2325, CESifo.
    4. Jang-Ting Guo & Alan Krause, 2014. "Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment," Working Papers 201415, University of California at Riverside, Department of Economics.
    5. Christian Moser & Pedro Olea de Souza e Silva, 2019. "Optimal Paternalistic Savings Policies," Opportunity and Inclusive Growth Institute Working Papers 17, Federal Reserve Bank of Minneapolis.
    6. András Simonovits, 2015. "Socially optimal contribution rate and cap in a proportional (DC) pension system," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, vol. 14(1), pages 45-63, December.
    7. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2016. "Public Pensions in a Multi-Period Mirrleesian Income Tax Model," CESifo Working Paper Series 6206, CESifo.
    8. Sanna Tenhunen & Matti Tuomala, 2007. "On optimal lifetime redistribution policy," Working Papers 0750, Tampere University, Faculty of Management and Business, Economics.
    9. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2018. "On the optimal lifetime redistribution and social objectives: a multidimensional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 631-653, June.
    10. Kerstin Roeder, 2009. "Optimal taxes and pensions in a society with myopic agents," Working Papers 2009/28, Institut d'Economia de Barcelona (IEB).
    11. Kerstin Roeder, 2014. "Optimal taxes and pensions with myopic agents," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(3), pages 597-618, March.
    12. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2016. "On the optimal lifetime redistribution and equality of opportunities," Working Papers 1600, Tampere University, Faculty of Management and Business, Economics.
    13. Aronsson, Thomas & Sjögren, Tomas, 2016. "Quasi-hyperbolic discounting, paternalism and optimal mixed taxation," Mathematical Social Sciences, Elsevier, vol. 84(C), pages 24-36.
    14. Peter Diamond & Johannes Spinnewijn, 2011. "Capital Income Taxes with Heterogeneous Discount Rates," American Economic Journal: Economic Policy, American Economic Association, vol. 3(4), pages 52-76, November.
    15. Yuta Saito & Yosuke Takeda, 2022. "Capital taxation with parental incentives," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(6), pages 1310-1341, December.
    16. Matti Tuomala & Sanna Tenhunen, 2013. "On the design of an optimal non-linear tax/pension system with habit formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 485-512, June.

  9. Marja Riihelä & Risto Sullström & Matti Tuomala, 2005. "Trends in Top Income Shares in Finland," Working Papers 0542, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Roine, Jesper & Vlachos, Jonas & Waldenström, Daniel, 2007. "What Determines Top Income Shares? Evidence from the Twentieth Century," SSE/EFI Working Paper Series in Economics and Finance 676, Stockholm School of Economics.
    2. Timothy Neal, 2013. "Using Panel Co-Integration Methods To Understand Rising Top Income Shares," The Economic Record, The Economic Society of Australia, vol. 89(284), pages 83-98, March.

  10. Ritva Tarkiainen & Matti Tuomala, 2004. "On Optimal Income Taxation with Heterogenous Work Preferences," Working Papers 0432, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Matthew Weinzierl, 2012. "The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice," NBER Working Papers 18599, National Bureau of Economic Research, Inc.
    2. Golosov, Mikhail & Weinzierl, Matthew & Tayvinski, Aleh, 2010. "Preference heterogeneity and optimal capital income taxation," LSE Research Online Documents on Economics 58179, London School of Economics and Political Science, LSE Library.
    3. Sanna Tenhunen & Matti Tuomala, 2007. "On optimal lifetime redistribution policy," Working Papers 0750, Tampere University, Faculty of Management and Business, Economics.
    4. Lockwood, Benjamin B. & Weinzierl, Matthew, 2015. "De Gustibus non est Taxandum: Heterogeneity in preferences and optimal redistribution," Journal of Public Economics, Elsevier, vol. 124(C), pages 74-80.
    5. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2018. "On the optimal lifetime redistribution and social objectives: a multidimensional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 631-653, June.
    6. Carlier, Guillaume & Dupuis, Xavier & Rochet, Jean-Charles & Thanassoulis, John, 2024. "A general solution to the quasi linear screening problem," Journal of Mathematical Economics, Elsevier, vol. 114(C).
    7. Golosov, Mikhail & Weinzierl, Matthew & Tsyvinsky, Aleh, 2010. "Preference heterogeneity and optimal capital taxation," LSE Research Online Documents on Economics 58180, London School of Economics and Political Science, LSE Library.
    8. José Alves, 2018. "A DSGE Model to Evaluate the Macroeconomic Impacts of Taxation," Working Papers REM 2018/62, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    9. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2016. "On the optimal lifetime redistribution and equality of opportunities," Working Papers 1600, Tampere University, Faculty of Management and Business, Economics.
    10. Felix FitzRoy & Jim Jin, 2017. "Higher Tax for Top Earners," Journal of Economics, Springer, vol. 122(2), pages 121-136, October.
    11. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    12. Peter Diamond & Johannes Spinnewijn, 2011. "Capital Income Taxes with Heterogeneous Discount Rates," American Economic Journal: Economic Policy, American Economic Association, vol. 3(4), pages 52-76, November.
    13. Matti Tuomala & Sanna Tenhunen, 2013. "On the design of an optimal non-linear tax/pension system with habit formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 485-512, June.
    14. Hodler, Roland, 2008. "Leisure and redistribution," European Journal of Political Economy, Elsevier, vol. 24(2), pages 354-363, June.

  11. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2004. "Non-Welfarist Optimal Taxation and Behavioral Public Economics," CESifo Working Paper Series 1291, CESifo.

    Cited by:

    1. Aronsson, Thomas & Ghosh, Sugata & Wendner, Ronald, 2021. "Positional Preferences and Efficiency in a Dynamic Economy," MPRA Paper 108335, University Library of Munich, Germany.
    2. John Creedy, 2009. "Personal Income Taxation: From Theory to Policy," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 42(4), pages 496-506, December.
    3. Frank A Cowell, 2007. "Income Distribution and Inequality," STICERD - Distributional Analysis Research Programme Papers 94, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    4. Pierre Pestieau & Maria Racionero, 2009. "Optimal redistribution with unobservable disability: Welfarist versus non-welfarist social objectives," Post-Print halshs-00754340, HAL.
    5. Obara, Takuya & 小原, 拓也 & Tsugawa, Shuichi & Managi, Shunsuke, 2019. "Envy-free Pricing for Impure Public Good," CCES Discussion Paper Series 69, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    6. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
    7. François Bourguignon & Jean-Philippe Platteau, 2018. "Optimal management of transfers: An odd paradox," PSE-Ecole d'économie de Paris (Postprint) hal-01784348, HAL.
    8. John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series 1063, The University of Melbourne.
    9. Stanislav Klazar, 2010. "Behavioral Consequences of Optimal Tax Structure - Empirical Analysis," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(1), pages 51-63.
    10. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2022. "Promoting education under distortionary taxation: equality of opportunity versus welfarism," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(2), pages 281-297, June.
    11. Markus Haavio and Kaisa Kotakorpi, 2012. "Sin Licenses Revisited," Discussion Papers 75, Aboa Centre for Economics.
    12. Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
    13. Eckerstorfer, Paul & Wendner, Ronald, 2013. "Asymmetric and non-atmospheric consumption externalities, and efficient consumption taxation," Journal of Public Economics, Elsevier, vol. 106(C), pages 42-56.
    14. Wendner, Ronald, 2011. "Ramsey, Pigou, heterogenous agents, and non-atmospheric consumption externalities," MPRA Paper 35015, University Library of Munich, Germany.
    15. Dolls, Mathias & Peichl, Andreas & Bargain, Olivier & Siegloch, Sebastian & Neumann, Dirk, 2011. "Tax-benefit systems in Europe and the US: between equity and efficiency," EUROMOD Working Papers EM2/11, EUROMOD at the Institute for Social and Economic Research.
    16. Xianhua Dai, 2011. "Optimal Taxation under Income Uncertainty," Annals of Economics and Finance, Society for AEF, vol. 12(1), pages 121-138, May.
    17. Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2014. "Comparing Inequality Aversion across Countries when Labor Supply Responses Differ," Post-Print hal-01463099, HAL.
    18. Markus Haavio & Kaisa Kotakorpi, 2009. "The Political Economy of Sin Taxes," CESifo Working Paper Series 2650, CESifo.
    19. John Creedy & Nicolas Herault, 2009. "Optimal Marginal Income Tax Reforms: A Microsimulation Analysis," Department of Economics - Working Papers Series 1080, The University of Melbourne.
    20. Květa Kubátová, 2009. "Optimal Taxation - Review of Theory [Optimální zdanění - přehled dosavadní teorie]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(3), pages 24-36.
    21. Paukkeri, Tuuli, 2018. "Essays on public economics," Research Reports P72, VATT Institute for Economic Research.
    22. Kanbur, Ravi & Pirttilä, Jukka & Tuomala, Matti & Ylinen, Tuuli, 2015. "Optimal Taxation and Public Provision for Poverty Reduction," CEPR Discussion Papers 10754, C.E.P.R. Discussion Papers.
    23. Laurence jacquet, 2013. "Tagging and Redistributive Taxation with Imperfect Disability Monitoring," THEMA Working Papers 2013-01, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    24. Eichner, Thomas & Pethig, Rüdiger, 2022. "Kantians defy the economists’ mantra of uniform Pigovian emissions taxes," Ecological Economics, Elsevier, vol. 200(C).
    25. L. Jacquet & D. Van De Gaer, 2009. "A comparison of optimal tax policies when compensation or responsibility matter," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/615, Ghent University, Faculty of Economics and Business Administration.
    26. Heutel, Garth, 2019. "Prospect theory and energy efficiency," Journal of Environmental Economics and Management, Elsevier, vol. 96(C), pages 236-254.
    27. Alari Paulus, 2016. "The antipoverty performance of universal and means-tested benefits with costly take-up," ImPRovE Working Papers 16/12, Herman Deleeck Centre for Social Policy, University of Antwerp.
    28. Hamermesh, Daniel S. & Slemrod, Joel, 2005. "The Economics of Workaholism: We Should Not Have Worked on This Paper," IZA Discussion Papers 1680, Institute of Labor Economics (IZA).
    29. Ed Hopkins, 2008. "Inequality, happiness and relative concerns: What actually is their relationship?," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 6(4), pages 351-372, December.
    30. T. Findley & Frank Caliendo, 2009. "Short horizons, time inconsistency, and optimal social security," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 487-513, August.
    31. Olivier Bargain & Claire Keane, 2010. "Tax-Benefit Revealed Redistributive Preferences Over Time: Ireland 1987-2005," Working Papers 201033, School of Economics, University College Dublin.
    32. Aronsson, Thomas & Sjögren, Tomas, 2016. "Quasi-hyperbolic discounting, paternalism and optimal mixed taxation," Mathematical Social Sciences, Elsevier, vol. 84(C), pages 24-36.
    33. Clément, Valérie & Moureau, Nathalie & Vidal, Marion, 2009. "À la recherche des biens sous tutelle," L'Actualité Economique, Société Canadienne de Science Economique, vol. 85(4), pages 383-401, décembre.
    34. Gerritsen, Aart, 2016. "Optimal taxation when people do not maximize well-being," Journal of Public Economics, Elsevier, vol. 144(C), pages 122-139.
    35. Shuichi Tsugawa & Takuya Obara, 2017. "Public good provision financed by nonlinear income tax under reduction of envy," Working Papers e117, Tokyo Center for Economic Research.
    36. Laurence Jacquet, 2010. "Take it or Leave it: Take-up, Optimal Transfer Programs, and Monitoring," CESifo Working Paper Series 3018, CESifo.
    37. Elodie Brahic & Valérie Clément & Nathalie Moureau & Marion Vidal, 2008. "A la recherche des Merit Goods," Working Papers 08-08, LAMETA, Universtiy of Montpellier, revised Jun 2008.
    38. Laurence JACQUET, 2009. "Take it or Leave it : Optimal Transfer Programs, Monitoring and Takeup," LIDAM Discussion Papers IRES 2009003, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    39. Aart Gerritsen, 2024. "Optimal nonlinear taxation: a simpler approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 486-510, April.
    40. Henk-Wim de Boer & Egbert Jongen & Patrick Koot, 2018. "Optimal Taxation of Secondary Earners in the Netherlands: Has Equity Lost Ground?," CPB Discussion Paper 375, CPB Netherlands Bureau for Economic Policy Analysis.
    41. Jeddi, Samir & Lencz, Dominic & Wildgrube, Theresa, 2021. "Complementing carbon prices with Carbon Contracts for Difference in the presence of risk - When is it beneficial and when not?," EWI Working Papers 2021-9, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI), revised 16 Aug 2022.
    42. Jukka Pirttilä & Sanna Tenhunen, 2005. "Pawns and Queens Revisited: Public Provision of Private Goods When Individuals Make Mistakes," Working Papers 0540, Tampere University, Faculty of Management and Business, Economics.
    43. Jacobs, Bas & Jongen, Egbert L.W. & Zoutman, Floris T., 2017. "Revealed social preferences of Dutch political parties," Journal of Public Economics, Elsevier, vol. 156(C), pages 81-100.
    44. Campo, Juan Carlos Chavez-Martin del, 2006. "On the Design of an Optimal Transfer Schedule with Time Inconsistent Preferences," Working Papers 127040, Cornell University, Department of Applied Economics and Management.

  12. Kanbur, Ravi & Pirttila, Jukka & Tuomala, Matti, 2004. "Moral Hazard, Income Taxation, And Prospect Theory," Working Papers 127136, Cornell University, Department of Applied Economics and Management.

    Cited by:

    1. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2006. "Non‐Welfarist Optimal Taxation And Behavioural Public Economics," Journal of Economic Surveys, Wiley Blackwell, vol. 20(5), pages 849-868, December.
    2. Jimmy Charité & Raymond Fisman & Ilyana Kuziemko, 2016. "Reference Points and Redistributive Preferences: Experiment Evidence," Working Papers 2016-3, Princeton University. Economics Department..
    3. Gwenola Trotin & Amedeo Piolatto, 2011. "Optimal tax enforcement under prospect theory," Working Papers. Serie AD 2011-24, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    4. Keisuke Morita, 2015. "Advance Tax Payments And Tax Evasion: A Note," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 60(05), pages 1-10, December.
    5. Nguyen, Hang T. T., 2024. "Corporate taxation and total factor productivity: Evidence on a non-linear relationship," arqus Discussion Papers in Quantitative Tax Research 284, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Xianhua Dai, 2011. "Optimal Taxation under Income Uncertainty," Annals of Economics and Finance, Society for AEF, vol. 12(1), pages 121-138, May.
    7. Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
    8. Hsu, Minchung & Yang, C.C., 2013. "Optimal linear and two-bracket income taxes with idiosyncratic earnings risk," Journal of Public Economics, Elsevier, vol. 105(C), pages 58-71.
    9. Heutel, Garth, 2019. "Prospect theory and energy efficiency," Journal of Environmental Economics and Management, Elsevier, vol. 96(C), pages 236-254.
    10. Robin Boadway & Motohiro Sato, 2011. "Optimal Income Taxation with Uncertain Earnings: A Synthesis," CESifo Working Paper Series 3654, CESifo.
    11. Rablen, Matthew D., 2010. "Performance targets, effort and risk-taking," Journal of Economic Psychology, Elsevier, vol. 31(4), pages 687-697, August.
    12. Alex Rees-Jones & Dmitry Taubinsky, 2017. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," NBER Working Papers 23980, National Bureau of Economic Research, Inc.
    13. Amit Kothiyal & Vitalie Spinu & Peter Wakker, 2011. "Prospect theory for continuous distributions: A preference foundation," Journal of Risk and Uncertainty, Springer, vol. 42(3), pages 195-210, June.
    14. Becker, Johannes & Hopp, Daniel & Kriebel, Michael, 2020. "Mental accounting of public funds – The flypaper effect in the lab," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 321-336.
    15. Marcelo Arbex & Enlinson Mattos, 2010. "Poverty and the Optimal General Income Tax-cum-Audit Policy," Working Papers 02-2010, Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto.

  13. Jukka Pirttilä & Matti Tuomala, 2003. "Poverty Alleviation and Tax Policy," Working Papers 0315, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2006. "Non‐Welfarist Optimal Taxation And Behavioural Public Economics," Journal of Economic Surveys, Wiley Blackwell, vol. 20(5), pages 849-868, December.
    2. Stéphane Gauthier & Taraneh Tabatabai, 2019. "How incentives matter? An illustration from the Targeted Subsidies reform in Iran," PSE-Ecole d'économie de Paris (Postprint) halshs-01884357, HAL.
    3. Obara, Takuya & 小原, 拓也 & Tsugawa, Shuichi & Managi, Shunsuke, 2019. "Envy-free Pricing for Impure Public Good," CCES Discussion Paper Series 69, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    4. Paolo Giovanni Piacquadio, 2020. "Poverty and Individual Responsibility," CESifo Working Paper Series 8169, CESifo.
    5. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2022. "Promoting education under distortionary taxation: equality of opportunity versus welfarism," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(2), pages 281-297, June.
    6. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    7. Erwin Ooghe, 2020. "Conditional Earnings Subsidies for Low Earners," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(2), pages 524-552, April.
    8. Normann Lorenz & Dominik Sachs, 2012. "Optimal Participation Taxes and Efficient Transfer Phase-Out," Working Paper Series of the Department of Economics, University of Konstanz 2012-37, Department of Economics, University of Konstanz.
    9. Xi CHEN & Ioana SALAGEAN & Benteng ZOU, 2016. "Optimal Income Taxation for the Alleviation of Working-Poverty When Domestic Work is Rewarded," DEM Discussion Paper Series 16-01, Department of Economics at the University of Luxembourg.
    10. Paukkeri, Tuuli, 2018. "Essays on public economics," Research Reports P72, VATT Institute for Economic Research.
    11. Kanbur, Ravi & Pirttilä, Jukka & Tuomala, Matti & Ylinen, Tuuli, 2015. "Optimal Taxation and Public Provision for Poverty Reduction," CEPR Discussion Papers 10754, C.E.P.R. Discussion Papers.
    12. Thomas Aronsson & Spencer Bastani & Khayyam Tayibov, 2021. "Social Exclusion and Optimal Redistribution," CESifo Working Paper Series 9448, CESifo.
    13. Kanbur, Ravi & Tuomala, Matti, 2010. "Relativity, Inequality And Optimal Nonlinear Income Taxation," Working Papers 126958, Cornell University, Department of Applied Economics and Management.
    14. Peter Mikek, 2023. "Financial deepening and income inequality: is there a financial Kuznetz curve in Latin America?," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 13(1), pages 103-125, March.
    15. Gerritsen, Aart, 2016. "Optimal taxation when people do not maximize well-being," Journal of Public Economics, Elsevier, vol. 144(C), pages 122-139.
    16. Arbex Marcelo & Mattos Enlinson & Trudeau Christian, 2012. "Poverty, Informality and the Optimal General Income Tax Policy," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-22, July.
    17. David Madden & Michael Savage, 2020. "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 153-193, February.
    18. Shuichi Tsugawa & Takuya Obara, 2017. "Public good provision financed by nonlinear income tax under reduction of envy," Working Papers e117, Tokyo Center for Economic Research.
    19. Maniquet, François & Neumann, Dirk, 2016. "Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S," IZA Discussion Papers 10181, Institute of Labor Economics (IZA).
    20. David (David Patrick) Madden & Michael Savage, 2015. "Which Households Matter Most? Capturing Equity Considerations in Tax Reform via Generalised Social Marginal Welfare Weights," Working Papers 201502, School of Economics, University College Dublin.
    21. Marcelo Arbex & Enlinson Mattos, 2010. "Poverty and the Optimal General Income Tax-cum-Audit Policy," Working Papers 02-2010, Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto.

  14. Matti Tuomala, 2003. "On Optimal Non-linear Income Taxation: Numerical Results Revisited," Working Papers 0317, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Colombino Ugo & Locatelli Marilena & Narazani Edlira & O'Donoghue Cathal & Isilda Shima, 2008. "Behavioural and Welfare Effects of Basic Income Policies: An A Simulation for European Countries," Department of Economics and Statistics Cognetti de Martiis. Working Papers 200806, University of Turin.
    2. Gwenola Trotin & Amedeo Piolatto, 2011. "Optimal tax enforcement under prospect theory," Working Papers. Serie AD 2011-24, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    3. Colombino, Ugo & Islam, Nizamul, 2020. "Combining Microsimulation and Optimization to Identify Optimal Flexible Tax-Transfer Rules," IZA Discussion Papers 13309, Institute of Labor Economics (IZA).
    4. Aaberge, Rolf & Colombino, Ugo, 2006. "Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply," IZA Discussion Papers 2468, Institute of Labor Economics (IZA).
    5. Maciej Dudek & Paweł Dudek & Konrad Walczyk, 2023. "Optimal Labour Income Taxation in Poland: The Case of High-Income Earners," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 41-65.
    6. Oztek, Abdullah Selim, 2019. "A Characterization for Marginal Income Tax Schedules," MPRA Paper 103046, University Library of Munich, Germany, revised 02 Dec 2019.
    7. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2010. "Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs," CESifo Working Paper Series 3275, CESifo.
    8. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2019. "Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 806-834, August.
    9. Ugo Colombino & Nizamul Islam, 2021. "Combining microsimulation and optimization to identify optimal universalistic tax-transfer rule," LISER Working Paper Series 2021-06, Luxembourg Institute of Socio-Economic Research (LISER).
    10. Islam, Nizamul & Colombino, Ugo, 2018. "The case for NIT+FT in Europe. An empirical optimal taxation exercise," Economic Modelling, Elsevier, vol. 75(C), pages 38-69.
    11. Soumyanetra Munshi, 2011. "On existence of pure strategy equilibrium with endogenous income," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 37(1), pages 1-37, June.
    12. Colombino Ugo, 2012. "A microeconometric-computational approach to empirical optimal taxation: outline of a project," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201218, University of Turin.
    13. Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2017. "Child Care Subsidies, Quality, and Optimal Income Taxation," Working Paper Series 2017:8, Uppsala University, Department of Economics.
    14. Aaberge, Rolf & Colombino, Ugo, 2018. "Structural Labour Supply Models and Microsimulation," IZA Discussion Papers 11562, Institute of Labor Economics (IZA).
    15. Hsu, Minchung & Yang, C.C., 2013. "Optimal linear and two-bracket income taxes with idiosyncratic earnings risk," Journal of Public Economics, Elsevier, vol. 105(C), pages 58-71.
    16. Colombino Ugo & Locatelli Marilena & Narazani Edlira & O'Donoghue Cathal, 2010. "Alternative Basic Income Mechanisms: An Evaluation Exercise With a Microeconometric Model," Basic Income Studies, De Gruyter, vol. 5(1), pages 1-31, September.
    17. Bas Jacobs & Uwe Thuemmel, 2020. "Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change," CESifo Working Paper Series 8805, CESifo.
    18. Rolf Aaberge & Ugo Colombino, 2014. "Labour Supply Models," Contributions to Economic Analysis, in: Handbook of Microsimulation Modelling, volume 127, pages 167-221, Emerald Group Publishing Limited.
    19. Nizamul Islam & Ugo Colombino, 2018. "The case for negative income tax with flat tax in Europe. An empirical optimal taxation exercise," Working Papers 454, ECINEQ, Society for the Study of Economic Inequality.
    20. Thomas Bassetti & Luciano Greco, 2015. "Optimal Taxation and Productive Social Expenditure," "Marco Fanno" Working Papers 0196, Dipartimento di Scienze Economiche "Marco Fanno".
    21. Oztek, Abdullah Selim, 2013. "Externalities and Optimal Taxation: A Progressive Tax Case," MPRA Paper 104847, University Library of Munich, Germany, revised Sep 2013.

  15. Jukka Pirttilä & Matti Tuomala, 2002. "Public Versus Private Production Decisions and Redistribution," Working Papers 0211, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Eero Lehto, 2006. "The Choice Between the In-house Provision and the Competitive Out-house Provision of Public Services," Working Papers 216, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.

  16. Kanbur, Ravi & Tuomala, Matti, 2002. "Understanding The Evolution Of Inequality During Transition: The Optimal Income Taxation," Working Papers 7240, Cornell University, Department of Applied Economics and Management.

    Cited by:

    1. Ruslan Yemtsov, 2003. "Quo Vadis? Inequality and Poverty Dynamics across Russian Regions," WIDER Working Paper Series DP2003-67, World Institute for Development Economic Research (UNU-WIDER).
    2. Mitra, Pradeep & Yemtsov, Ruslan, 2006. "Increasing inequality in transition economies : is there more to come?," Policy Research Working Paper Series 4007, The World Bank.

  17. Sullström, Risto & Riihelä, Marja & Tuomala, Matti, 2002. "On Economic Poverty in Finland in the 1990s," Discussion Papers 264, VATT Institute for Economic Research.

    Cited by:

    1. Marja Riihelä & Risto Sullsröm & Matti Tuomala, 2007. "Economic Poverty in Finland 1971 - 2004," Working Papers 0751, Tampere University, Faculty of Management and Business, Economics.

  18. Jukka Pirttilä & Matti Tuomala, 2001. "Publicly provided private goods and redistribution: A General equilibrium analysis," Working Papers 0103, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2010. "Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs," CESifo Working Paper Series 3275, CESifo.
    2. Jukka Pirttilä & Ilpo Suoniemi, 2010. "Public provision, commodity demand and hours of work: An empirical analysis," Working Papers 1079, Tampere University, Faculty of Management and Business, Economics.
    3. Jukka Pirttilä & Sanna Tenhunen, 2005. "Pawns and Queens Revisited: Public Provision of Private Goods When Individuals Make Mistakes Abstract: This paper analyses the optimal tax policy and public provision of private goods when individuals," Working Papers 212, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    4. Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2023. "Nonlinear taxation of income and education in the presence of income‐misreporting," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(4), pages 679-726, August.
    5. Firouz Gahvari & Luca Micheletto, 2020. "Wage endogeneity, tax evasion, and optimal nonlinear income taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(3), pages 501-531, June.
    6. Hirvonen,Kalle Valtteri & Hoddinott,John, 2020. "Beneficiary Views on Cash and In-Kind Payments : Evidence from Ethiopia's Productive Safety," Policy Research Working Paper Series 9125, The World Bank.

  19. Sullström, Risto & Riihelä, Marja & Tuomala, Matti, 2001. "What Lies Behind the Unprecedented Increase in Income Inequality in Finland During the 1990's," Discussion Papers 247, VATT Institute for Economic Research.

    Cited by:

    1. Marja Riihelä & Risto Sullsröm & Matti Tuomala, 2007. "Economic Poverty in Finland 1971 - 2004," Working Papers 0751, Tampere University, Faculty of Management and Business, Economics.
    2. Marja Riihelä & Risto Sullström & Matti Tuomala, 2001. "On Economic Poverty in Finland in the 1990s," Working Papers 0109, Tampere University, Faculty of Management and Business, Economics.
    3. B. Vivekanandan, 2012. "The Finnish Welfare State in the 1990s," International Studies, , vol. 49(1-2), pages 77-112, January.
    4. Lehmus, Markku, 2014. "Distributional and employment effects of labour tax changes in Finland," Journal of Policy Modeling, Elsevier, vol. 36(1), pages 107-120.

  20. Kanbur, Ravi & Tuomala, Matti, 2001. "Incentives, Inequality and the Allocation of Aid When Conditionality Doesn't Work: An Optimal Nonlinear Taxation Approach," Working Papers 127659, Cornell University, Department of Applied Economics and Management.

    Cited by:

    1. Gustav Ranis, 2013. "Another Look at Foreign Aid," WIDER Working Paper Series wp-2013-119, World Institute for Development Economic Research (UNU-WIDER).
    2. Viktor P. Ivanitsky & Dmitry N. Gabyshev & Larisa D. Zubkova, 2019. "Individual income tax: New opportunities for management," Upravlenets, Ural State University of Economics, vol. 10(5), pages 41-51, October.
    3. Ranis, Gustav, 2012. "Another Look at Foreign Aid," Center Discussion Papers 133408, Yale University, Economic Growth Center.
    4. Ranis, Gustav, 2012. "Another Look at Foreign Aid," Working Papers 106, Yale University, Department of Economics.
    5. Gustav Ranis, 2012. "Another Look at Foreign Aid," Working Papers 1015, Economic Growth Center, Yale University.

  21. Marja Riihelä & Risto Sullström & Ilpo Suoniemi & Matti Tuomala, 2001. "Recent Trends in Income Inequality in Finland," Working Papers 0106, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Olivier Bargain & Tim Callan, 2010. "Analysing the effects of tax-benefit reforms on income distribution: a decomposition approach," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 8(1), pages 1-21, March.
    2. Sutherland, Holly & Mantovani, Daniela, 2003. "Social indicators and other income statistics using the EUROMOD baseline: a comparison with Eurostat and National Statistics," EUROMOD Working Papers EM1/03, EUROMOD at the Institute for Social and Economic Research.

  22. Hannu Tanninen & Matti Tuomala, 2001. "Inherent Inequality and the Extent of Redistribution in OECD Countries," Working Papers 0107, Tampere University, Faculty of Management and Business, Economics.

    Cited by:

    1. Alessandro Bucciol & Laura Cavalli & Paolo Pertile & Veronica Polin & Alessandro Sommacal, 2016. "Redistribution at the local level: the case of public childcare in Italy," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 63(4), pages 359-378, December.
    2. Branko Milanovic, 2010. "Four Critiques of the Redistribution Hypothesis: An Assessment," LIS Working papers 530, LIS Cross-National Data Center in Luxembourg.
    3. Fabio Padovano & Francesco Scervini & Gilberto Turati, 2018. "Comparing governments’ efficiency at supplying income redistribution," Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS 2018-03-ccr, Condorcet Center for political Economy.
    4. Fabio Padovano & Gilberto Turati, 2012. "Redistribution through a "Leaky Bucket". What explains the Leakages?," Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS 2012-03-ccr, Condorcet Center for political Economy.
    5. Daniela Sonedda & Gilberto Turati, 2005. "Winners and Losers in the Italian Welfare State: A Microsimulation Analysis of Income Redistribution Considering In-Kind Transfers," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(4), pages 423-464, December.
    6. Fabio Padovano & Francesco Scervini & Gilberto Turati, 2016. "How do Governments Fare about Redistribution? New Evidence on the Political Economy of Redistribution," CESifo Working Paper Series 6137, CESifo.
    7. Tanninen Hannu & Tuomala Matti & Tuominen Elina, 2019. "Income inequality, redistributive preferences and the extent of redistribution : An empirical application of optimal tax approach," Working Papers 1824, Tampere University, Faculty of Management and Business, Economics.

  23. Pirttilä, Jukka & Tuomala, Matti, 1999. "On Optimal Non-Linear Taxation and Public Good Provision in Overlapping Generations Economy," Discussion Papers 200, VATT Institute for Economic Research.

    Cited by:

    1. Aronsson, Thomas & Johansson-Stenman, Olof, 2014. "Publicly Provided Private Goods and Optimal Taxation when Consumers Have Positional Preferences," Umeå Economic Studies 886, Umeå University, Department of Economics.
    2. Aronsson, Thomas & Micheletto, Luca, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Umeå Economic Studies 953, Umeå University, Department of Economics.
    3. Johann K. Brunner & Susanne Pech, 2006. "Optimum Taxation of Life Annuities," CESifo Working Paper Series 1642, CESifo.
    4. Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 1999. "Capital Income Taxation when Inherited wealth is not Observable," IDEI Working Papers 109, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2001.
    5. Bas Jacobs, 2007. "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series 2162, CESifo.
    6. Aronsson, Thomas & Sjögren, Tomas & Witterblad, Mikael, 2008. "Optimal Taxation and Asymmetric Information in an Economy with Second-Hand Trade," Umeå Economic Studies 732, Umeå University, Department of Economics.
    7. Craig Brett & John A. Weymark, 2019. "Optimal nonlinear taxation of income and savings without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(1), pages 5-43, February.
    8. Aronsson, Thomas & Granlund, David, 2011. "Public goods and optimal paternalism under present-biased preferences," Economics Letters, Elsevier, vol. 113(1), pages 54-57, October.
    9. Shigeo Morita & Takuya Obara, 2018. "Optimal capital income taxation in the case of private donations to public goods," Economics Bulletin, AccessEcon, vol. 38(2), pages 921-939.
    10. Bas Jacobs & A. Bovenberg, 2010. "Human capital and optimal positive taxation of capital income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 451-478, October.
    11. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    12. Brett, Craig, 2008. "The effects of population aging on optimal redistributive taxes in an overlapping generations model," MPRA Paper 8585, University Library of Munich, Germany.
    13. Nathalie Mathieu-Bolh, 2011. "Optimal taxation and borrowing constraints," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 36(31), pages 9-53, January-j.
    14. Mamedly, M. & Norkina, O., 2019. "Optimal Financial Repression in an Overlapping Generations Model with Endogenous Labor," Journal of the New Economic Association, New Economic Association, vol. 43(3), pages 34-56.
    15. Brett, Craig, 1998. "A note on nonlinear taxation in an overlapping generations model," MPRA Paper 8776, University Library of Munich, Germany.
    16. Thomas Aronsson & Luca Micheletto, 2021. "Optimal Redistributive Income Taxation and Efficiency Wages," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 3-32, January.
    17. Aronsson, Thomas & Sjögren, Tomas, 2003. "Income Taxation, Old Age Pensions and Disability Benefits," Umeå Economic Studies 616, Umeå University, Department of Economics.
    18. Aronsson, Thomas & Granlund, David, 2010. "Present-Biased Preferences and Publicly Provided Health Care," HUI Working Papers 41, HUI Research.
    19. Aronsson, Thomas & Johansson-Stenman, Olof, 2008. "Positional Concerns with Multiple Reference Points: Optimal Income Taxation and Public Goods in an OLG Model," Working Papers in Economics 304, University of Gothenburg, Department of Economics.
    20. Aronsson, Thomas & Johansson-Stenman, Olof, 2014. "State-variable public goods and social comparisons," Journal of Environmental Economics and Management, Elsevier, vol. 68(2), pages 390-410.
    21. Aronsson, Thomas & Sjögren, Tomas, 2018. "Optimal Taxation, Redistribution, and Environmental Externalities," International Review of Environmental and Resource Economics, now publishers, vol. 11(3), pages 233-308, August.
    22. Thomas Aronsson & Luca Micheletto, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Working Papers 107, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.
    23. Craig Brett & John A. Weymark, 2005. "Optimal Nonlinear Taxation of Income and Savings in a Two Class Economy," Vanderbilt University Department of Economics Working Papers 0525, Vanderbilt University Department of Economics.
    24. Tamai, Toshiki, 2007. "Public intermediate goods, endogenous growth, and indeterminacy," Economic Modelling, Elsevier, vol. 24(4), pages 683-689, July.
    25. Shigeo Morita & Takuya Obara, 2016. "Optimal Capital Income Taxation in the Case of Private Donations to Public Goods," Discussion Papers in Economics and Business 16-21, Osaka University, Graduate School of Economics.
    26. Nakabayashi, Masanari, 2010. "Optimal tax rules and public sector efficiency with an externality in an overlapping generations model," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 1028-1040, December.
    27. Arvaniti, Maria & Sjögren, Tomas, 2023. "Temptation in consumption and optimal taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 687-707.
    28. Jacobs, Bas, 2011. "The Marginal Cost of Public Funds is One," Working Paper Series, Center for Fiscal Studies 2011:7, Uppsala University, Department of Economics.
    29. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    30. Barbara Annicchiarico & Valentina Antonaroli & Alessandra Pelloni, 2022. "Optimal factor taxation in a scale free model of vertical innovation," Economic Inquiry, Western Economic Association International, vol. 60(2), pages 794-830, April.
    31. Aronsson, Thomas & Sjögren, Tomas, 2016. "Quasi-hyperbolic discounting, paternalism and optimal mixed taxation," Mathematical Social Sciences, Elsevier, vol. 84(C), pages 24-36.
    32. Maria Arvaniti & Tomas Sjögren, 2020. "Temptation in Consumption and Optimal Redistributive Taxation," CER-ETH Economics working paper series 20/339, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
    33. Aronsson, Thomas & Johansson-Stenman, Olof, 2008. "When the Joneses' consumption hurts: Optimal public good provision and nonlinear income taxation," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 986-997, June.
    34. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    35. Gahvari, Firouz & Micheletto, Luca, 2016. "Capital income taxation and the Atkinson–Stiglitz theorem," Economics Letters, Elsevier, vol. 147(C), pages 86-89.
    36. Tamai, Toshiki, 2022. "Economic growth, equilibrium welfare, and public goods provision with intergenerational altruism," European Journal of Political Economy, Elsevier, vol. 71(C).
    37. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    38. Shuichi Tsugawa & Takuya Obara, 2017. "Public good provision financed by nonlinear income tax under reduction of envy," Working Papers e117, Tokyo Center for Economic Research.
    39. Backlund, Kenneth & Sjögren, Tomas & Stage, Jesper, 2008. "Optimal Tax and Expenditure Policy in the Presence of Migration - Are Credit Restrictions Important?," Umeå Economic Studies 749, Umeå University, Department of Economics.
    40. Sören Blomquist & Luca Micheletto, 2008. "Age‐related Optimal Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(1), pages 45-71, March.
    41. Aronsson, Thomas & Johansson-Stenman, Olof, 2009. "Positional Concerns In An Olg Model: Optimal Labor And Capital Income Taxation," Working Papers in Economics 355, University of Gothenburg, Department of Economics.
    42. Maggi, Bernardo, 2023. "Eurosystem stability: A stochastic dynamic optimization approach to public debt," Socio-Economic Planning Sciences, Elsevier, vol. 90(C).
    43. Shigeo Morita, 2014. "The time consistent public goods provision," Discussion Papers in Economics and Business 14-31, Osaka University, Graduate School of Economics.
    44. Thomas Gaube, 2005. "Financing Public Goods with Income Taxation: Provision Rules vs. Provision Level," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 319-334, May.
    45. Chul‐In Lee, 2011. "Commodity Taxation In Welfare States," Economic Inquiry, Western Economic Association International, vol. 49(1), pages 194-211, January.
    46. OBARA, Takuya, 2018. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    47. Aronsson, Thomas & Granlund, David, 2010. "Public Goods and Optimal Paternalism under Present-Biased Preferences," HUI Working Papers 38, HUI Research.
    48. Aronsson, Thomas & Johansson-Stenman, Olof, 2014. "Positional preferences in time and space: Optimal income taxation with dynamic social comparisons," Journal of Economic Behavior & Organization, Elsevier, vol. 101(C), pages 1-23.
    49. Aronsson, Thomas & Johansson-Stenman, Olof, 2011. "State-Variable Public Goods When Relative Consumption Matters: A Dynamic Optimal Taxation Approach," Umeå Economic Studies 828, Umeå University, Department of Economics.

  24. Ritva Immonen & Kanbur, Kanbur & Michael Keen & Matti Tuomola, 1994. "Tagging and taxing: the optimal use of categorical and income information in designing tax/transfer schemes," IFS Working Papers W94/05, Institute for Fiscal Studies.

    Cited by:

    1. PESTIEAU, Pierre & RACIONERO, Maria, 2015. "Tagging with Leisure Needs," LIDAM Reprints CORE 2747, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    2. Patricia Apps & Ray Rees & Thor Olav Thoresen & Trine Engh Vattø, 2020. "Alternatives to Paying Child Benefit to the Rich: Means Testing or Higher Tax?," CESifo Working Paper Series 8405, CESifo.
    3. Robin Boadway & Pierre Pestieau, 2006. "Tagging and redistributive taxation," Post-Print halshs-00754142, HAL.
    4. Homburg, Stefan & Lohse, Tim, 2004. "Optimal Tax-Transfer-Schemes under Partial Information," Hannover Economic Papers (HEP) dp-298, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    5. Randall P. Ellis & Ching-to Albert Ma, 2007. "Health Insurance, Cost Expectations, and Adverse Job Turnover," Boston University - Department of Economics - Working Papers Series WP2007-034, Boston University - Department of Economics.
    6. Tayibov, Khayyam, 2024. "Tagging Birthplace for Optimal Tax Policy, Redistribution, and Welfare," Working Papers in Economics and Statistics 9/2024, Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    7. Robert Moffitt, 2001. "The Temporary Assistance for Needy Families Program," Economics Working Paper Archive 463, The Johns Hopkins University,Department of Economics.
    8. Louis Kaplow, 2006. "Optimal Income Transfers," NBER Working Papers 12284, National Bureau of Economic Research, Inc.
    9. Stuart Adam, 2005. "Measuring the marginal efficiency cost of redistribution in the UK," IFS Working Papers W05/14, Institute for Fiscal Studies.
    10. Sören Blomquist & Luca Micheletto, 2008. "Age‐related Optimal Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(1), pages 45-71, March.
    11. Robert Moffitt, 2002. "Welfare Programs and Labor Supply," NBER Working Papers 9168, National Bureau of Economic Research, Inc.
    12. María Angeles García Valiñas, 2004. "Eficiencia y equidad en el diseño de precios óptimos para bienes y servicios públicos," Hacienda Pública Española / Review of Public Economics, IEF, vol. 168(1), pages 95-119, march.
    13. Kanbur, Ravi & Tuomala, Matti, 2002. "Understanding The Evolution Of Inequality During Transition: The Optimal Income Taxation," Working Papers 7240, Cornell University, Department of Applied Economics and Management.
    14. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453, November.

  25. Jeremy Edwards & Michael Keen & Matti Tuomola, 1993. "Pareto efficiency, mixed taxation and the provision of public goods," IFS Working Papers W93/10, Institute for Fiscal Studies.

    Cited by:

    1. Konishi, Hideo, 1995. "A Pareto-improving commodity tax reform under a smooth nonlinear income tax," Journal of Public Economics, Elsevier, vol. 56(3), pages 413-446, March.
    2. Robin Boadway & David Wildasin, 1994. "Taxation and savings: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 19-63, August.
    3. Cremer, Helmuth & Gahvari, Firouz, 1997. "In-kind transfers, self-selection and optimal tax policy," European Economic Review, Elsevier, vol. 41(1), pages 97-114, January.
    4. Aronsson, Thomas & Johansson-Stenman, Olof, 2011. "State-Variable Public Goods When Relative Consumption Matters: A Dynamic Optimal Taxation Approach," Umeå Economic Studies 828, Umeå University, Department of Economics.

  26. Ravi Kanbur & Michael Keen & Matti Tuomala, 1990. "Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty," Working Paper 799, Economics Department, Queen's University.

    Cited by:

    1. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2006. "Non‐Welfarist Optimal Taxation And Behavioural Public Economics," Journal of Economic Surveys, Wiley Blackwell, vol. 20(5), pages 849-868, December.
    2. John Creedy, 2009. "Personal Income Taxation: From Theory to Policy," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 42(4), pages 496-506, December.
    3. Paul Beaudry & Charles Blackorby, 1998. "Taxes and Employment Subsidies in Optimal Redistribution Programs," NBER Working Papers 6355, National Bureau of Economic Research, Inc.
    4. Fatih KARANFIL & Ata OZKAYA, 2013. "Indirect Taxes, Social Expenditures and Poverty:What Linkage?," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(3), pages 337-350.
    5. Miguel Székely, 1997. "Policy Options for Poverty Alleviation," Research Department Publications 4062, Inter-American Development Bank, Research Department.
    6. Craig Brett & Laurence Jacquet, 2015. "Workforce or workfare? The optimal use of work requirements when labour is supplied along the extensive margin," Canadian Journal of Economics, Canadian Economics Association, vol. 48(5), pages 1855-1882, December.
    7. Sören Blomquist & Luca Micheletto, 2005. "Optimal Redistributive Taxation when Government’s and Agents’ Preferences Differ," CESifo Working Paper Series 1429, CESifo.
    8. Robin Boadway & Nicolas Marceau & Motohiro Sato, 1997. "An Agency Model of Welfare and Disability Assistance," Cahiers de recherche CREFE / CREFE Working Papers 46, CREFE, Université du Québec à Montréal.
    9. Obara, Takuya & 小原, 拓也 & Tsugawa, Shuichi & Managi, Shunsuke, 2019. "Envy-free Pricing for Impure Public Good," CCES Discussion Paper Series 69, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    10. Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Papers 1183, Tampere University, Faculty of Management and Business, Economics.
    11. Arthur Alik-Lagrange & Martin Ravallion, 2015. "Inconsistent Policy Evaluation: A Case Study for a Large Workfare Program," NBER Working Papers 21041, National Bureau of Economic Research, Inc.
    12. Thomas Aronsson & Olof Johansson-Stenman, 2024. "Optimal Taxation and Other-Regarding Preferences," Graz Economics Papers 2024-22, University of Graz, Department of Economics.
    13. Aronsson, Thomas & Johansson-Stenman, Olof, 2014. "Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons," Working Papers in Economics 606, University of Gothenburg, Department of Economics.
    14. Paolo Giovanni Piacquadio, 2020. "Poverty and Individual Responsibility," CESifo Working Paper Series 8169, CESifo.
    15. Keen, Michael, 1997. "Peculiar Institutions: A British Perspective on Tax Policy in the United States," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 779-802, December.
    16. John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series 1063, The University of Melbourne.
    17. Zhiyong An, 2024. "A note on welfarist versus non-welfarist social welfare function," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 1066-1073, August.
    18. Chakravarty, Satya R. & Mukherjee, Diganta, 1998. "Optimal subsidy for the poor," Economics Letters, Elsevier, vol. 61(3), pages 313-319, December.
    19. N. Gregory Mankiw & Matthew C. Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," Harvard Business School Working Papers 09-139, Harvard Business School.
    20. Brennan Thompson, 2012. "Flat rate taxes and relative poverty measurement," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 38(3), pages 543-551, March.
    21. Ghatak, Maitreesh & Maniquet, Francois, 2019. "Universal Basic Income: Some Theoretical Aspects," CEPR Discussion Papers 13635, C.E.P.R. Discussion Papers.
    22. Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
    23. Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura, 2014. "Welfare and Inequality with Hard-to-Tax Markets," Working Papers 1403, University of Windsor, Department of Economics.
    24. Alik-Lagrange, Arthur & Ravallion, Martin, 2018. "Workfare versus transfers in rural India," World Development, Elsevier, vol. 112(C), pages 244-258.
    25. John Creedy, 2009. "An Approximation For The Optimal Linear Income Tax Rate," Australian Economic Papers, Wiley Blackwell, vol. 48(3), pages 224-236, September.
    26. Tomer Blumkin & Leif Danziger, 2018. "Deserving poor and the desirability of a minimum wage," IZA Journal of Labor Economics, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 7(1), pages 1-17, December.
    27. Normann Lorenz & Dominik Sachs, 2012. "Optimal Participation Taxes and Efficient Transfer Phase-Out," Working Paper Series of the Department of Economics, University of Konstanz 2012-37, Department of Economics, University of Konstanz.
    28. Boone, Jan & Bovenberg, Lans, 2006. "Optimal welfare and in-work benefits with search unemployment and observable abilities," Journal of Economic Theory, Elsevier, vol. 126(1), pages 165-193, January.
    29. Xi CHEN & Ioana SALAGEAN & Benteng ZOU, 2016. "Optimal Income Taxation for the Alleviation of Working-Poverty When Domestic Work is Rewarded," DEM Discussion Paper Series 16-01, Department of Economics at the University of Luxembourg.
    30. John Creedy & Nicolas Herault, 2009. "Optimal Marginal Income Tax Reforms: A Microsimulation Analysis," Department of Economics - Working Papers Series 1080, The University of Melbourne.
    31. Bargain, Olivier B. & Donni, Olivier, 2007. "A Theory of Child Targeting," IZA Discussion Papers 2669, Institute of Labor Economics (IZA).
    32. Paukkeri, Tuuli, 2018. "Essays on public economics," Research Reports P72, VATT Institute for Economic Research.
    33. Kanbur, Ravi & Pirttilä, Jukka & Tuomala, Matti & Ylinen, Tuuli, 2015. "Optimal Taxation and Public Provision for Poverty Reduction," CEPR Discussion Papers 10754, C.E.P.R. Discussion Papers.
    34. Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: Consequences for tax design," Journal of Public Economics, Elsevier, vol. 235(C).
    35. Jesurun-Clements, Nancy, 1992. "Paternalism and the alleviation of poverty," Policy Research Working Paper Series 822, The World Bank.
    36. Jascha-Alexander Koch & Jens Lausen & Moritz Kohlhase, 2021. "Internalizing the externalities of overfunding: an agent-based model approach for analyzing the market dynamics on crowdfunding platforms," Journal of Business Economics, Springer, vol. 91(9), pages 1387-1430, November.
    37. Tayibov, Khayyam, 2024. "Tagging Birthplace for Optimal Tax Policy, Redistribution, and Welfare," Working Papers in Economics and Statistics 9/2024, Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    38. Craig Brett & Laurence Jacquet, 2011. "Workforce or Workfare?," CESifo Working Paper Series 3463, CESifo.
    39. Constantine Angyridis & Brennan Scott Thompson, 2016. "Negative income taxes, inequality and poverty," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 49(3), pages 1016-1034, August.
    40. Beaudry, Paul & Blackorby, Charles & Szalay, Dezso, 2006. "Taxes and Employment Subsidies in Optimal Redistribution Programs (Revised Version)," The Warwick Economics Research Paper Series (TWERPS) 779, University of Warwick, Department of Economics.
    41. Alari Paulus, 2016. "The antipoverty performance of universal and means-tested benefits with costly take-up," ImPRovE Working Papers 16/12, Herman Deleeck Centre for Social Policy, University of Antwerp.
    42. Darío Maldonado, 2006. "Social security, income taxation and poverty alleviation," Revista de Economía del Rosario, Universidad del Rosario, June.
    43. Wane, Waly, 2000. "The optimal income tax when poverty is a public"bad"," Policy Research Working Paper Series 2270, The World Bank.
    44. Jukka Pirttilä & Matti Tuomala, 2003. "Poverty Alleviation and Tax Policy," Working Papers 0315, Tampere University, Faculty of Management and Business, Economics.
    45. Emmanuel Saez, 2002. "Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 117(3), pages 1039-1073.
    46. Boone, J. & Bovenberg, A.L., 2004. "The optimal taxation of unskilled labor with job search and social assistance," Other publications TiSEM 23eaec1d-2ceb-483e-98a9-e, Tilburg University, School of Economics and Management.
    47. Craig Brett, 2007. "Optimal nonlinear taxes for families," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 225-261, June.
    48. Stuart Adam, 2005. "Measuring the marginal efficiency cost of redistribution in the UK," IFS Working Papers W05/14, Institute for Fiscal Studies.
    49. Hansen, Emanuel, 2021. "Optimal income taxation with labor supply responses at two margins: When is an Earned Income Tax Credit optimal?," Journal of Public Economics, Elsevier, vol. 195(C).
    50. Gerritsen, Aart, 2016. "Optimal taxation when people do not maximize well-being," Journal of Public Economics, Elsevier, vol. 144(C), pages 122-139.
    51. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    52. Rincke, Johannes & Schwager, Robert, 2005. "Skills, social mobility, and the support for the welfare state," University of Göttingen Working Papers in Economics 48, University of Goettingen, Department of Economics.
    53. David Madden & Michael Savage, 2020. "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 153-193, February.
    54. Shuichi Tsugawa & Takuya Obara, 2017. "Public good provision financed by nonlinear income tax under reduction of envy," Working Papers e117, Tokyo Center for Economic Research.
    55. Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," PSE Working Papers halshs-03495989, HAL.
    56. Henry de Frahan, Lancelot & Maniquet, François, 2022. "Preference responsibility versus poverty reduction in the taxation of labor incomes," LIDAM Reprints CORE 3199, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    57. Sachs, Dominik & Abbott, Brant, 2016. "Universal versus Targeted Preschools: An Optimal Tax Approach," VfS Annual Conference 2016 (Augsburg): Demographic Change 145916, Verein für Socialpolitik / German Economic Association.
    58. Marcelo Arbex & Enlinson Mattos, 2010. "Poverty and the Optimal General Income Tax-cum-Audit Policy," Working Papers 02-2010, Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto.
    59. Miguel Székely, 1997. "Opciones de políticas para la paliación de la pobreza," Research Department Publications 4063, Inter-American Development Bank, Research Department.

Articles

  1. Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2018. "Optimal taxation and public provision for poverty reduction," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 64-98, February.
    See citations under working paper version above.
  2. Kanbur, Ravi & Tuomala, Matti, 2016. "Groupings and the gains from tagging," Research in Economics, Elsevier, vol. 70(1), pages 53-63.
    See citations under working paper version above.
  3. Matti Tuomala & Sanna Tenhunen, 2013. "On the design of an optimal non-linear tax/pension system with habit formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 485-512, June.

    Cited by:

    1. Laszlo Goerke, 2020. "An Efficiency-Wage Model with Habit Concerns about Wages," CESifo Working Paper Series 8428, CESifo.
    2. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2018. "On the optimal lifetime redistribution and social objectives: a multidimensional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 631-653, June.
    3. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2016. "On the optimal lifetime redistribution and equality of opportunities," Working Papers 1600, Tampere University, Faculty of Management and Business, Economics.

  4. Ravi Kanbur & Matti Tuomala, 2011. "Charitable conservatism, poverty radicalism and inequality aversion," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 9(3), pages 417-431, September.

    Cited by:

    1. Ravallion, Martin & Chen, Shaohua, 2015. "Benefit incidence with incentive effects, measurement errors and latent heterogeneity: A case study for China," Journal of Public Economics, Elsevier, vol. 128(C), pages 124-132.
    2. Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2014. "Comparing Inequality Aversion across Countries when Labor Supply Responses Differ," Post-Print hal-01463099, HAL.
    3. Ravallion, Martin & Chen, Shaohua, 2013. "Benefit incidence with incentive effects, measurement errors and latent heterogeneity," Policy Research Working Paper Series 6573, The World Bank.

  5. Matti Tuomala, 2010. "On optimal non-linear income taxation: numerical results revisited," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 259-270, June.
    See citations under working paper version above.
  6. Sanna Tenhunen & Matti Tuomala, 2010. "On Optimal Lifetime Redistribution Policy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 12(1), pages 171-198, February.
    See citations under working paper version above.
  7. Vidar Christiansen & Matti Tuomala, 2008. "On taxing capital income with income shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 527-545, August.

    Cited by:

    1. Peter A. Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series 2636, CESifo.
    2. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    3. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
    4. Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
    5. Siqi Wang & Jun-ichi Itaya, 2023. "Optimal tax design with costly tax evasion," Economics Bulletin, AccessEcon, vol. 43(3), pages 1271-1278.
    6. Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.
    7. Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
    8. d'Andria, Diego & DeBacker, Jason & Evans, Richard W. & Pycroft, Jonathan & Zachlod-Jelec, Magdalena, 2019. "Micro-founded tax policy effects in a heterogeneous-agent macro-model," Conference papers 333053, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    9. Branko Milanovic & Tasha Fairfield & Michel Jorratt De Luis, 2016. "Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62, pages 120-144, August.
    10. Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2022. "Assessing income tax perturbations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 472-504, April.
    11. Fairfield, Tasha & Jorratt, Michel, 2014. "Top income shares, business profits, and effective tax rates in contemporary Chile," LSE Research Online Documents on Economics 56016, London School of Economics and Political Science, LSE Library.
    12. Scheuer, Florian & Slemrod, Joel, 2020. "Taxing Our Wealth," CEPR Discussion Papers 15481, C.E.P.R. Discussion Papers.
    13. Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
    14. Lambert Peter J. & Thoresen Thor O., 2012. "The Inequality Effects of a Dual Income Tax System," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
    15. Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2023. "Nonlinear taxation of income and education in the presence of income‐misreporting," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(4), pages 679-726, August.
    16. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    17. Gahvari, Firouz & Micheletto, Luca, 2016. "Capital income taxation and the Atkinson–Stiglitz theorem," Economics Letters, Elsevier, vol. 147(C), pages 86-89.
    18. Ferey, Antoine & Lockwood, Benjamin & Taubinsky, Dmitry, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-income Heterogeneity," Rationality and Competition Discussion Paper Series 360, CRC TRR 190 Rationality and Competition.
    19. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    20. Firouz Gahvari & Luca Micheletto, 2020. "Wage endogeneity, tax evasion, and optimal nonlinear income taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(3), pages 501-531, June.
    21. Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    22. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    23. Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.
    24. Giampaolo Arachi & Massimo D'Antoni, 2022. "Taxation of capital gains upon accrual: is it really more efficient than realisation?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 39-61, March.

  8. Marja Riihelä & Risto Sullström & Matti Tuomala, 2008. "Economic Poverty in Finland 1971–2004," Finnish Economic Papers, Finnish Economic Association, vol. 21(1), pages 57-77, Spring.
    See citations under working paper version above.
  9. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2008. "Moral Hazard, Income Taxation and Prospect Theory," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(2), pages 321-337, June.
    See citations under working paper version above.
  10. Jukka Pirttilä & Matti Tuomala, 2007. "Labour income uncertainty, taxation and public good provision," Economic Journal, Royal Economic Society, vol. 117(518), pages 567-582, March.

    Cited by:

    1. Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Papers 1183, Tampere University, Faculty of Management and Business, Economics.
    2. Kaisa Kotakorpi & Jani-Petri Laamanen, 2007. "Welfare State and Life Satisfaction: Evidence from Public Health Care," Working Papers 0761, Tampere University, Faculty of Management and Business, Economics.
    3. James Sefton & Justin Van De Ven, 2009. "Optimal Design of Means Tested Retirement Benefits," Economic Journal, Royal Economic Society, vol. 119(541), pages 461-481, November.

  11. Ritva Tarkiainen & Matti Tuomala, 2007. "On optimal income taxation with heterogeneous work preferences," International Journal of Economic Theory, The International Society for Economic Theory, vol. 3(1), pages 35-46, March.
    See citations under working paper version above.
  12. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2006. "Non‐Welfarist Optimal Taxation And Behavioural Public Economics," Journal of Economic Surveys, Wiley Blackwell, vol. 20(5), pages 849-868, December.
    See citations under working paper version above.
  13. Matti Tuomala & Hannu Tanninen, 2005. "Inherent Inequality and the Extent of Redistribution in OECD Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 48-53, April.
    See citations under working paper version above.
  14. Jukka Pirttilä & Matti Tuomala, 2005. "Public Versus Private Production Decisions: Redistribution and the Size of the Public Sector," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(1), pages 120-137, March.

    Cited by:

    1. Sebastian G. Kessing & Chiara Strozzi, 2017. "The regional distribution of public employment: theory and evidence," Regional Studies, Taylor & Francis Journals, vol. 51(7), pages 1100-1114, July.
    2. Shigeo Morita & Takuya Obara, 2021. "Public investment criteria under optimal nonlinear income taxation without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(4), pages 732-745, August.

  15. Pirttila, Jukka & Tuomala, Matti, 2004. "Poverty alleviation and tax policy," European Economic Review, Elsevier, vol. 48(5), pages 1075-1090, October.
    See citations under working paper version above.
  16. Jukka Pirttilä & Matti Tuomala, 2002. "Publicly Provided Private Goods and Redistribution: A General Equilibrium Analysis," Scandinavian Journal of Economics, Wiley Blackwell, vol. 104(1), pages 173-188, March.
    See citations under working paper version above.
  17. Pirttila, Jukka & Tuomala, Matti, 2001. "On optimal non-linear taxation and public good provision in an overlapping generations economy," Journal of Public Economics, Elsevier, vol. 79(3), pages 485-501, March.
    See citations under working paper version above.
  18. Tarkiainen, Ritva & Tuomala, Matti, 1999. "Optimal Nonlinear Income Taxation with a Two-Dimensional Population; A Computational Approach," Computational Economics, Springer;Society for Computational Economics, vol. 13(1), pages 1-16, February.

    Cited by:

    1. Calagua, Braulio, 2018. "Reducing incentive constraints in bidimensional screening," MPRA Paper 101966, University Library of Munich, Germany, revised 2020.
    2. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2010. "Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs," CESifo Working Paper Series 3275, CESifo.
    3. Kaplow Louis, 2008. "Optimal Policy with Heterogeneous Preferences," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-30, September.
    4. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2018. "On the optimal lifetime redistribution and social objectives: a multidimensional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 631-653, June.
    5. Carlier, Guillaume & Dupuis, Xavier & Rochet, Jean-Charles & Thanassoulis, John, 2024. "A general solution to the quasi linear screening problem," Journal of Mathematical Economics, Elsevier, vol. 114(C).
    6. Jukka Pirttilä & Sanna Tenhunen, 2005. "Pawns and Queens Revisited: Public Provision of Private Goods When Individuals Make Mistakes Abstract: This paper analyses the optimal tax policy and public provision of private goods when individuals," Working Papers 212, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    7. Blomquist, Sören & Christiansen, Vidar, 2004. "Taxation and Heterogeneous Preferences," Working Paper Series 2004:9, Uppsala University, Department of Economics.
    8. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2016. "On the optimal lifetime redistribution and equality of opportunities," Working Papers 1600, Tampere University, Faculty of Management and Business, Economics.
    9. Jordahl, Henrik & Luca Micheletto, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Royal Economic Society Annual Conference 2002 107, Royal Economic Society.
    10. Jukka Pirttilä & Sanna Tenhunen, 2005. "Pawns and Queens Revisited: Public Provision of Private Goods When Individuals Make Mistakes," Working Papers 0540, Tampere University, Faculty of Management and Business, Economics.
    11. Matti Tuomala & Sanna Tenhunen, 2013. "On the design of an optimal non-linear tax/pension system with habit formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 485-512, June.
    12. Yukihiro Nishimura, 2008. "Envy Minimization In The Optimal Tax Context," Working Paper 1178, Economics Department, Queen's University.
    13. Blomquist, Sören & Christiansen, Vidar, 2004. "Welfare Enhancing Marginal Tax Rates: The Case of Publicly Provided Day Care," Arbetsrapport 2004:6, Institute for Futures Studies.

  19. Jukka Pirttilä & Matti Tuomala, 1997. "Income Tax, Commodity Tax and Environmental Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 379-393, July.

    Cited by:

    1. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    2. Aronsson, Thomas & Micheletto, Luca, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Umeå Economic Studies 953, Umeå University, Department of Economics.
    3. Aronsson, Thomas & Sjögren, Tomas, 2005. "Externalities, Border Trade and Illegal Production: An Optimal Tax Approach to Alcohol Policy," Umeå Economic Studies 654, Umeå University, Department of Economics.
    4. Louis Kaplow, 2010. "Optimal Control of Externalities in the Presence of Income Taxation," STICERD - Public Economics Programme Discussion Papers 02, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    5. Paul Eckerstorfer, 2013. "Optimal Redistributive Taxation in a Multiexternality Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 115-128, March.
    6. Shigeo Morita & Takuya Obara, 2018. "Optimal capital income taxation in the case of private donations to public goods," Economics Bulletin, AccessEcon, vol. 38(2), pages 921-939.
    7. Ian W.H. Parry & Hilary Sigman & Margaret Walls & Roberton C. Williams III, 2005. "The Incidence of Pollution Control Policies," NBER Working Papers 11438, National Bureau of Economic Research, Inc.
    8. Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: consequences for tax design," LSE Research Online Documents on Economics 123752, London School of Economics and Political Science, LSE Library.
    9. Bovenberg, A. Lans & Goulder, Lawrence H., 2002. "Environmental taxation and regulation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 23, pages 1471-1545, Elsevier.
    10. Philippe Bontems & Estelle Gozlan, 2018. "Trade, Environment and Income Inequality: An Optimal Taxation Approach," Post-Print hal-01702525, HAL.
    11. Daniel Jaqua & Daniel Schaffa, 2022. "The case for subsidizing harm: constrained and costly Pigouvian taxation with multiple externalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 408-442, April.
    12. Thomas Aronsson & Luca Micheletto, 2021. "Optimal Redistributive Income Taxation and Efficiency Wages," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 3-32, January.
    13. Thomas Aronsson & Sören Blomquist, 2001. "Optimal Taxation, Global Externalities and Labor Mobility," CESifo Working Paper Series 458, CESifo.
    14. Cremer, Helmuth & Gahvari, Firouz, 2001. "Second-best taxation of emissions and polluting goods," Journal of Public Economics, Elsevier, vol. 80(2), pages 169-197, May.
    15. Thomas Aronsson & Luca Micheletto, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Working Papers 107, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.
    16. Alessandro Balestrino, 2000. "Mixed Tax Systems and the Public Provision of Private Goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 463-478, August.
    17. Paul Eckerstorfer, 2011. "Relative Consumption Concerns and the Optimal Tax Mix," Economics working papers 2011-14, Department of Economics, Johannes Kepler University Linz, Austria.
    18. Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: Consequences for tax design," Journal of Public Economics, Elsevier, vol. 235(C).
    19. Chiara Canta & Marie-Louise Leroux, 2016. "Public and Private Hospitals, Congestion, and Redistribution," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(1), pages 42-66, February.
    20. Aronsson, T. & Blomquist, S., 1999. "On Environmental Taxation Under Uncertainty," Papers 1999:14, Uppsala - Working Paper Series.
    21. Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert, 2003. "Environmental taxes with heterogeneous consumers: an application to energy consumption in France," Journal of Public Economics, Elsevier, vol. 87(12), pages 2791-2815, December.
    22. Micheletto, Luca, 2008. "Redistribution and optimal mixed taxation in the presence of consumption externalities," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2262-2274, October.
    23. Henrik Klinge Jacobsen & Katja Birr-Pedersen & Mette Wier, 2003. "Distributional Implications of Environmental Taxation in Denmark," Fiscal Studies, Institute for Fiscal Studies, vol. 24(4), pages 477-499, December.
    24. Aronsson, Thomas & Johansson-Stenman, Olof, 2008. "When the Joneses' consumption hurts: Optimal public good provision and nonlinear income taxation," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 986-997, June.
    25. Aronsson, Thomas & Persson, Lars & Sjögren, Tomas, 2006. "Optimal Taxation and Transboundary Externalities - Are Endogenous World Market Prices Important?," Umeå Economic Studies 699, Umeå University, Department of Economics.
    26. Louis Kaplow, 2006. "Optimal Control of Externalities in the Presence of Income Taxation," NBER Working Papers 12339, National Bureau of Economic Research, Inc.
    27. Fabian Feger & Doina Radulescu & Doina Maria Radulescu, 2018. "Redistribution through Income Taxation and Public Utility Pricing in the Presence of Energy Efficiency Considerations," CESifo Working Paper Series 7195, CESifo.
    28. Aronsson, Thomas, 2007. "When the Joneses’ Consumption Hurts: Optimal Income Taxation and Public Good Provision in an OLG Model," Umeå Economic Studies 711, Umeå University, Department of Economics.
    29. Hoel, Michael, 2008. "Environmental Taxes in an Economy with Distorting Taxes and a Heterogeneous Population," Memorandum 04/2008, Oslo University, Department of Economics.
    30. Feger, Fabian & Radulescu, Doina, 2020. "When environmental and redistribution concerns collide: The case of electricity pricing," Energy Economics, Elsevier, vol. 90(C).
    31. Russo, Antonio, 2012. "Pricing of Transport Networks, Redistribution and Optimal Taxation," TSE Working Papers 12-353, Toulouse School of Economics (TSE).
    32. Bas Jacobs & Ruud A. De Mooij, 2011. "Pigou Meets Mirrlees: On the Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax," CESifo Working Paper Series 3342, CESifo.
    33. Matti Tuomala & Sanna Tenhunen, 2013. "On the design of an optimal non-linear tax/pension system with habit formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 485-512, June.
    34. A. Bovenberg, 1999. "Green Tax Reforms and the Double Dividend: an Updated Reader's Guide," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(3), pages 421-443, August.
    35. Aronsson, Thomas & Persson, Lars & Sjögren, Tomas, 2005. "Environmental Policy and Product Specialization," Umeå Economic Studies 653, Umeå University, Department of Economics.

  20. Kanbur, Ravi & Keen, Michael & Tuomala, Matti, 1994. "Optimal non-linear income taxation for the alleviation of income-poverty," European Economic Review, Elsevier, vol. 38(8), pages 1613-1632, October.
    See citations under working paper version above.
  21. Kanbur, Ravi & Keen, Michael & Tuomala, Matti, 1994. "Labor Supply and Targeting in Poverty Alleviation Programs," The World Bank Economic Review, World Bank, vol. 8(2), pages 191-211, May.

    Cited by:

    1. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2006. "Non‐Welfarist Optimal Taxation And Behavioural Public Economics," Journal of Economic Surveys, Wiley Blackwell, vol. 20(5), pages 849-868, December.
    2. Miguel Székely, 1997. "Policy Options for Poverty Alleviation," Research Department Publications 4062, Inter-American Development Bank, Research Department.
    3. Kanbur, Ravi, 1998. "Income Distribution and Development," Working Papers 179323, Cornell University, Department of Applied Economics and Management.
    4. Stéphane Gauthier & Taraneh Tabatabai, 2019. "How incentives matter? An illustration from the Targeted Subsidies reform in Iran," PSE-Ecole d'économie de Paris (Postprint) halshs-01884357, HAL.
    5. Robin Boadway & Katherine Cuff, 1999. "Monitoring Job Search As An Instrument For Targeting Transfers," Working Paper 982, Economics Department, Queen's University.
    6. Martin Ravallion, 2018. "Guaranteed Employment or Guaranteed Income?," Working Papers 482, Center for Global Development.
    7. Ravallion, Martin & Chen, Shaohua, 2015. "Benefit incidence with incentive effects, measurement errors and latent heterogeneity: A case study for China," Journal of Public Economics, Elsevier, vol. 128(C), pages 124-132.
    8. Indraneel Dasgupta & Ravi Kanbur, 2005. "Community and anti-poverty targeting," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 3(3), pages 281-302, December.
    9. Kanbur, Ravi, 2017. "The Digital Revolution and Targeting Public Expenditure for Poverty Reduction," CEPR Discussion Papers 12089, C.E.P.R. Discussion Papers.
    10. Ghatak, Maitreesh & Maniquet, Francois, 2019. "Universal Basic Income: Some Theoretical Aspects," CEPR Discussion Papers 13635, C.E.P.R. Discussion Papers.
    11. Stefan Wachter & Sebastian Galiani, 2006. "Optimal income support targeting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 661-684, November.
    12. Kilkenny, Maureen & Calmette, M., 2001. "International Charity Under Asymmetric Information," Staff General Research Papers Archive 5112, Iowa State University, Department of Economics.
    13. Martin Ravallion, 2015. "Inequality when effort matters," Working Papers 367, ECINEQ, Society for the Study of Economic Inequality.
    14. He, Guanming & Li, Zhichao & Yu, Ling & Zhou, Zhanqiang, 2023. "Contribution to poverty alleviation: A waste or benefit for corporate financing?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 89(C).
    15. Alzúa, María Laura & Cruces, Guillermo & Ripani, Laura, 2012. "Welfare Programs and Labor Supply in Developing Countries: Experimental Evidence from Latin America," IZA Discussion Papers 6959, Institute of Labor Economics (IZA).
    16. Julia Johannsen, 2006. "Operational Poverty Targeting In Peru – Proxy Means Testing With Non-Income Indicators," Working Papers 30, International Policy Centre for Inclusive Growth.
    17. Alik-Lagrange, Arthur & Ravallion, Martin, 2018. "Workfare versus transfers in rural India," World Development, Elsevier, vol. 112(C), pages 244-258.
    18. Ravallion, Martin & Chen, Shaohua, 2013. "Benefit incidence with incentive effects, measurement errors and latent heterogeneity," Policy Research Working Paper Series 6573, The World Bank.
    19. Juan M. Villa & Miguel Niño-Zarazúa, 2019. "Poverty dynamics and graduation from conditional cash transfers: a transition model for Mexico’s Progresa-Oportunidades-Prospera program," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(2), pages 219-251, June.
    20. Marja Riihelä & Risto Sullsröm & Matti Tuomala, 2007. "Economic Poverty in Finland 1971 - 2004," Working Papers 0751, Tampere University, Faculty of Management and Business, Economics.
    21. Xi CHEN & Ioana SALAGEAN & Benteng ZOU, 2016. "Optimal Income Taxation for the Alleviation of Working-Poverty When Domestic Work is Rewarded," DEM Discussion Paper Series 16-01, Department of Economics at the University of Luxembourg.
    22. Norbert R. Schady, 2002. "Picking the Poor: Indicators for Geographic Targeting in Peru," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 48(3), pages 417-433, September.
    23. Limodio, Nicola, 2011. "The impact of pro-vulnerable income transfers : Leisure, dependency and a distribution hypothesis," Policy Research Working Paper Series 5881, The World Bank.
    24. Robin Boadway & Katherine Cuff & Kourtney Koebel, 2016. "Designing A Basic Income Guarantee For Canada," Working Paper 1371, Economics Department, Queen's University.
    25. van de Walle, Dominique, 1998. "Assessing the welfare impacts of public spending," World Development, Elsevier, vol. 26(3), pages 365-379, March.
    26. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2008. "Moral Hazard, Income Taxation and Prospect Theory," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(2), pages 321-337, June.
    27. Jukka Pirttilä & Matti Tuomala, 2003. "Poverty Alleviation and Tax Policy," Working Papers 0315, Tampere University, Faculty of Management and Business, Economics.
    28. Barrett, Christopher B., 2002. "Food Aid Effectiveness: "It'S The Targeting, Stupid!"," Working Papers 14754, Cornell University, Department of Applied Economics and Management.
    29. Frieda Vandeninden, 2010. "Social Pensions in Europe: The Aim, The Impact and The Cost," CREPP Working Papers 1007, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
    30. Christopher Barrett & Daniel Clay, 2003. "How Accurate is Food-for-Work Self-Targeting in the Presence of Imperfect Factor Markets? Evidence from Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 39(5), pages 152-180.
    31. Kanbur Ravi, 2010. "Macro Crises and Targeting Transfers to the Poor," Journal of Globalization and Development, De Gruyter, vol. 1(1), pages 1-16, January.
    32. Marja Riihelä & Risto Sullström & Matti Tuomala, 2001. "On Economic Poverty in Finland in the 1990s," Working Papers 0109, Tampere University, Faculty of Management and Business, Economics.
    33. Henry de Frahan, Lancelot & Maniquet, François, 2022. "Preference responsibility versus poverty reduction in the taxation of labor incomes," LIDAM Reprints CORE 3199, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    34. Martin Ravallion, 2020. "On the Origins of the Idea of Ending Poverty," NBER Working Papers 27808, National Bureau of Economic Research, Inc.
    35. Mukherji, Nivedita, 2004. "Government policies and graft in an economy with endogenous labor supply," Journal of Development Economics, Elsevier, vol. 73(1), pages 423-434, February.
    36. Juan M. Villa & Miguel Niño-Zarazúa, 2014. "Poverty Dynamics and Programme Graduation from Social Protection: A Transitional Model for Mexico's Oportunidades Programme," WIDER Working Paper Series wp-2014-109, World Institute for Development Economic Research (UNU-WIDER).
    37. Tirivayi, Nyasha & Groot, Wim, 2011. "Health and welfare effects of integrating AIDS treatment with food assistance in resource constrained settings: A systematic review of theory and evidence," Social Science & Medicine, Elsevier, vol. 73(5), pages 685-692, September.
    38. Stephen Howes & Dung Doan, 2012. "Revisiting the relationship between targeting and program performance," Development Policy Centre Discussion Papers 1212, Development Policy Centre, Crawford School of Public Policy, The Australian National University.
    39. Sami Bibi, "undated". "A WelFare Analysis of the Price System Reforms's Effects on Poverty in Tunisia," API-Working Paper Series 9902, Arab Planning Institute - Kuwait, Information Center.
    40. Chen, Shaohua & Ravallion, Martin & Wang, Youjuan, 2006. "Di Bao : a guaranteed minimum income in urban China?," Policy Research Working Paper Series 3805, The World Bank.
    41. Dev, S. Mahendra & Ravi, C. & Viswanathan, Brinda & Gulati, Ashok & Ramachander, Sangamitra, 2004. "Economic liberalisation targeted programmes and household food security," MTID discussion papers 68, International Food Policy Research Institute (IFPRI).
    42. Miguel Székely, 1997. "Opciones de políticas para la paliación de la pobreza," Research Department Publications 4063, Inter-American Development Bank, Research Department.

  22. Kari Takala & Matti Tuomala, 1990. "Housing investment in Finland," Finnish Economic Papers, Finnish Economic Association, vol. 3(1), pages 41-53, Spring.

    Cited by:

    1. Takala, Kari, 1995. "The interest rate sensitivity of output in Finland," Bank of Finland Research Discussion Papers 11/1995, Bank of Finland.
    2. Öner, Özge, 2015. "Retail City: The Relationship between Place Attractiveness and Accessibility to Shops," Working Paper Series 1055, Research Institute of Industrial Economics.
    3. Kari Takala & Pekka Pere, 1991. "Testing the cointegration of house and stock prices in Finland," Finnish Economic Papers, Finnish Economic Association, vol. 4(1), pages 33-51, Spring.
    4. Piotr Lis, 2015. "Relationships between the finance system and housing markets," Working papers wpaper99, Financialisation, Economy, Society & Sustainable Development (FESSUD) Project.

  23. Matti Tuomala & Jouko Vilmunen, 1988. "On the trends over time in the degree of concentration of wealth in Finland," Finnish Economic Papers, Finnish Economic Association, vol. 1(2), pages 184-190, Autumn.

    Cited by:

    1. Daniel Waldenstrom & Jesper Roine, 2015. "Long-Run Trends in the Distribution of Income and Wealth," Working Papers id:7200, eSocialSciences.
    2. José Ma Durán‐Cabré & Alejandro Esteller‐Moré, 2010. "Tax Data For Wealth Concentration Analysis: An Application To Spanish Wealth Tax," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(3), pages 620-631, September.
    3. Anthony Barnes Atkinson, 2006. "Concentration among the Rich," WIDER Working Paper Series RP2006-151, World Institute for Development Economic Research (UNU-WIDER).

  24. Tuomala, Matti, 1986. "On the optimal income taxation and educational decisions," Journal of Public Economics, Elsevier, vol. 30(2), pages 183-198, July.

    Cited by:

    1. Tim Lohse & Peter F. Lutz & Christian Thomann, 2011. "Investments in the Human Capital of the Socially Disadvantaged Children - Effects on Redistribution," Working Papers investments_in_the_human_, Max Planck Institute for Tax Law and Public Finance.
    2. Tomer Blumkin & Efraim Sadka, 2005. "A Case for Taxing Education," CESifo Working Paper Series 1440, CESifo.
    3. M. Fleurbaey & R. J. Gary-Bobo & D. Maguain, 2000. "Education, Distributive Justice, and Adverse Selection," THEMA Working Papers 2000-14, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    4. Bastani, Spencer & Blumkin, Tomer & Micheletto, Luca, 2021. "Optimal Redistribution in the Presence of Signaling," Working Paper Series 1413, Research Institute of Industrial Economics.
    5. Laurence Kranich, 1998. "Equalizing Opportunities through Public Education when Innate Abilities are Unobservable," Discussion Papers 98-04, University at Albany, SUNY, Department of Economics.
    6. Borys Grochulski & Tomasz Piskorski, 2007. "Risky human capital and deferred capital income taxation," Working Paper 06-13, Federal Reserve Bank of Richmond.
    7. Robert J. Gary-Bobo & Alain Trannoy, 2013. "Optimal Student Loans and Graduate Tax under Moral Hazard and Adverse Selection," CESifo Working Paper Series 4279, CESifo.
    8. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2022. "Promoting education under distortionary taxation: equality of opportunity versus welfarism," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(2), pages 281-297, June.
    9. Tomer Blumkin & Spencer Bastani & Luca Micheletto, 2024. "Optimal redistribution and education signaling," Working Papers 2413, Ben-Gurion University of the Negev, Department of Economics.
    10. Erwin Ooghe, 2015. "Wage policies, employment, and redistributive efficiency," Working Papers 2015/42, Institut d'Economia de Barcelona (IEB).
    11. Tomer Blumkin & Efraim Sadka, 2008. "A case for taxing education," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(2), pages 145-163, April.
    12. Craig Brett & John A. Weymark, 2000. "Financing Education Using Optimal Redistributive Taxation," Vanderbilt University Department of Economics Working Papers 0038, Vanderbilt University Department of Economics, revised May 2001.
    13. Bastani, Spencer & Blumkin, Tomer & Micheletto, Luca, 2024. "Optimal redistribution and education signaling," Working Paper Series 2024:8, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    14. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    15. Alan Krause, 2009. "Education and Taxation Policies in the Presence of Countervailing Incentives," Economica, London School of Economics and Political Science, vol. 76(302), pages 387-399, April.
    16. Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2023. "Nonlinear taxation of income and education in the presence of income‐misreporting," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(4), pages 679-726, August.
    17. Blumkin, Tomer & Sadka, Efraim, 2005. "Income taxation with intergenerational mobility: Can higher inequality lead to less progression?," European Economic Review, Elsevier, vol. 49(7), pages 1915-1925, October.
    18. OBARA, Takuya, 2018. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    19. Tim Lohse & Peter Lutz & Christian Thomann, 2013. "Redistributional consequences of early childhood intervention," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 14(3), pages 373-381, June.
    20. Chaitali Sinha, 2014. "Human Capital and Public Policy," South Asian Journal of Macroeconomics and Public Finance, , vol. 3(1), pages 79-125, June.

  25. Tuomala, Matti, 1984. "On the optimal income taxation : Some further numerical results," Journal of Public Economics, Elsevier, vol. 23(3), pages 351-366, April.

    Cited by:

    1. Momi Dahan & Michel Strawczynski, 2004. "The Optimal Asymptotic Income Tax Rate," Bank of Israel Working Papers 2004.15, Bank of Israel.
    2. Patricia Apps & Ray Rees, 2018. "Optimal family taxation and income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1093-1128, October.
    3. Chengjian Li & Jinlu Li & Shuanglin Lin, 2015. "Optimal Income Tax for China," Pacific Economic Review, Wiley Blackwell, vol. 20(2), pages 243-267, May.
    4. Ravi Kanbur & Matti Tuomala, 2024. "How Does Predistribution Affect Redistribution?," Working Papers 19, Finnish Centre of Excellence in Tax Systems Research.
    5. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
    6. Aspen Gorry & Ezra Oberfield, 2012. "Optimal Taxation Over the Life Cycle," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 15(4), pages 551-572, October.
    7. Udo Ebert & Patrick Moyes, 2003. "Proportional Income Taxation and Effective Progressivity," IDEP Working Papers 0309, Institut d'economie publique (IDEP), Marseille, France.
    8. Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
    9. Bastani, Spencer, 2013. "Using the Discrete Model to Derive Optimal Income Tax Rates," Working Paper Series, Center for Fiscal Studies 2013:11, Uppsala University, Department of Economics.
    10. Colombino Ugo, 2012. "A microeconometric-computational approach to empirical optimal taxation: outline of a project," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201218, University of Turin.
    11. Steiner, Viktor & Corneo, Giacomo & Bach, Stefan, 2011. "Optimal top marginal tax rates under income splitting for couples," CEPR Discussion Papers 8435, C.E.P.R. Discussion Papers.
    12. Patricia Apps & Ray Rees, 2016. "Optimal Taxation, Income Inequality and the Household," CESifo Working Paper Series 5845, CESifo.
    13. Zoutman, Floris T. & Jacobs, Bas, 2016. "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, vol. 135(C), pages 15-31.
    14. Valdivia, Daney & Loayza, Lilian, 2012. "Analizando la determinación de impuesto a la renta y sus efectos sobre el crecimiento de la economía boliviana [On the determination of income tax and its effects on the economic growth in Bolivia]," MPRA Paper 37211, University Library of Munich, Germany.
    15. Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
    16. Bas Jacobs & Robin Boadway, 2013. "Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation," CESifo Working Paper Series 4142, CESifo.
    17. Jacobs, Bas, 2011. "The Marginal Cost of Public Funds is One," Working Paper Series, Center for Fiscal Studies 2011:7, Uppsala University, Department of Economics.
    18. Lawson, Nicholas, 2019. "Taxing the job creators: Efficient taxation with bargaining in hierarchical firms," Labour Economics, Elsevier, vol. 56(C), pages 1-25.
    19. Thomas Koch & Javier Birchenall, 2016. "Taking versus taxing: an analysis of conscription in a private information economy," Public Choice, Springer, vol. 167(3), pages 177-199, June.
    20. Dingquan Miao, 2022. "Optimal Labor Income Taxation - The Role of the Skill Distribution," LIS Working papers 823, LIS Cross-National Data Center in Luxembourg.
    21. Marko Ledic & Ivica Rubil & Ivica Urban, 2021. "Tax Progressivity and Social Welfare with a Continuum of Inequality Views," Working Papers 2103, The Institute of Economics, Zagreb.
    22. Momi Dahan & Michel Strawczynski, 1997. "The Optimal Non-­Linear Income Tax," Bank of Israel Working Papers 1997.02, Bank of Israel.
    23. R. Ray, 1992. "Optimal Demogrants and Taxes in a Federal Welfare State," Economics Discussion / Working Papers 92-08, The University of Western Australia, Department of Economics.
    24. Sören Blomquist & Vidar Christiansen & Luca Micheletto, 2010. "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates," American Economic Journal: Economic Policy, American Economic Association, vol. 2(2), pages 1-27, May.
    25. Felix FitzRoy & Jim Jin, 2017. "Higher Tax for Top Earners," Journal of Economics, Springer, vol. 122(2), pages 121-136, October.
    26. Sillamaa, M. A., 1999. "How work effort responds to wage taxation: An experimental test of a zero top marginal tax rate," Journal of Public Economics, Elsevier, vol. 73(1), pages 125-134, July.
    27. Rincke, Johannes & Schwager, Robert, 2005. "Skills, social mobility, and the support for the welfare state," University of Göttingen Working Papers in Economics 48, University of Goettingen, Department of Economics.
    28. Lans Bovenberg & Peter Birch Sørensen, 2009. "Optimal Social Insurance with Linear Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(2), pages 251-275, June.
    29. Nakatani, Ryota, 2024. "Optimal Taxation in the Automated Era," MPRA Paper 121347, University Library of Munich, Germany.
    30. John T. Revesz, 2014. "A computational model of optimal commodity taxation," Public Finance Research Papers 4, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    31. Bas Jacobs & Ruud A. De Mooij, 2011. "Pigou Meets Mirrlees: On the Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax," CESifo Working Paper Series 3342, CESifo.
    32. Nakatani, Ryota, 2022. "Optimal fiscal policy in the automated economy," MPRA Paper 115003, University Library of Munich, Germany.
    33. Thomas Bassetti & Luciano Greco, 2015. "Optimal Taxation and Productive Social Expenditure," "Marco Fanno" Working Papers 0196, Dipartimento di Scienze Economiche "Marco Fanno".
    34. John T. Revesz, 2014. "A Numerical Model of Optimal Differentiated Indirect Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 211(4), pages 9-66, December.
    35. Kanbur, Ravi & Tuomala, Matti, 2002. "Understanding The Evolution Of Inequality During Transition: The Optimal Income Taxation," Working Papers 7240, Cornell University, Department of Applied Economics and Management.
    36. Ruiz del Portal, X., 2010. "On the qualitative properties of the optimal income tax," Mathematical Social Sciences, Elsevier, vol. 59(3), pages 288-298, May.
    37. Rosanna Scutella, 2004. "Moves to a Basic Income-Flat Tax System in Australia: Implications for the Distribution of Income and Supply of Labour," Melbourne Institute Working Paper Series wp2004n05, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.

Books

  1. Tuomala, Matti, 2016. "Optimal Redistributive Taxation," OUP Catalogue, Oxford University Press, number 9780198753414.

    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    2. Ludovic A. Julien & Gagnie Pascal Yebarth, 2024. "Pareto-Optimal Taxation Mechanism in Noncooperative Strategic Bilateral Exchange," Working Papers hal-04604299, HAL.
    3. Thomas Aronsson & Olof Johansson-Stenman & Ronald Wendner, 2021. "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Graz Economics Papers 2021-06, University of Graz, Department of Economics.
    4. Craig Brett & John A. Weymark, 2019. "Optimal nonlinear taxation of income and savings without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(1), pages 5-43, February.
    5. Louis Kaplow, 2023. "Optimal Income Taxation and Charitable Giving," NBER Working Papers 31752, National Bureau of Economic Research, Inc.
    6. Youngsoo Jang & Svetlana Pashchenko & Ponpoje Porapakkarm, 2023. "Mortality Regressivity and Pension Design," Working Papers 2023-023, Human Capital and Economic Opportunity Working Group.
    7. Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: consequences for tax design," LSE Research Online Documents on Economics 123752, London School of Economics and Political Science, LSE Library.
    8. Ravi Kanbur & Matti Tuomala, 2024. "How Does Predistribution Affect Redistribution?," Working Papers 19, Finnish Centre of Excellence in Tax Systems Research.
    9. Philippe Bontems & Estelle Gozlan, 2018. "Trade, Environment and Income Inequality: An Optimal Taxation Approach," Post-Print hal-01702525, HAL.
    10. Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2016. "Household bargaining and the design of couples’ income taxation," European Economic Review, Elsevier, vol. 89(C), pages 454-470.
    11. Adler, Matthew D. & Ferranna, Maddalena & Hammitt, James K. & Treich, Nicolas, 2021. "Fair innings? The utilitarian and prioritarian value of risk reduction over a whole lifetime," Journal of Health Economics, Elsevier, vol. 75(C).
    12. Ravi Kanbur & Matti Tuomala, 2014. "Groupings and the Gains from Tagging," Working Papers 1493, Tampere University, Faculty of Management and Business, Economics.
    13. Matthew D. Adler & Koen Decancq, 2021. "Well-Being Measurement," Working Papers 2105, Herman Deleeck Centre for Social Policy, University of Antwerp.
    14. Kemper W. Moreland, 2019. "Income inequality, utility, and optimal income taxation," Economics Bulletin, AccessEcon, vol. 39(1), pages 656-661.
    15. Benjamin Tolchin & Carol Oladele & Deron Galusha & Nitu Kashyap & Mary Showstark & Jennifer Bonito & Michelle C Salazar & Jennifer L Herbst & Steve Martino & Nancy Kim & Katherine A Nash & Max Jordan , 2021. "Racial disparities in the SOFA score among patients hospitalized with COVID-19," PLOS ONE, Public Library of Science, vol. 16(9), pages 1-17, September.
    16. Felix FitzRoy & Jim Jin & Michael Nolan, 2023. "Higher tax and less work: reverse “Keep up with the Joneses” and rising inequality," Journal of Economics, Springer, vol. 139(3), pages 177-190, August.
    17. Hammitt, James K., 2022. "Prevention, Treatment, and Palliative Care: The Relative Value of Health Improvements under Alternative Evaluation Frameworks," TSE Working Papers 22-1339, Toulouse School of Economics (TSE).
    18. Tanninen Hannu & Tuomala Matti & Tuominen Elina, 2019. "Income inequality, redistributive preferences and the extent of redistribution : An empirical application of optimal tax approach," Working Papers 1824, Tampere University, Faculty of Management and Business, Economics.
    19. Gonca ATICI, 2021. "Bitcoin and Blockchain: A Threat or Opportunity for the Financial System," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 4, September.
    20. Hammitt, James K., 2022. "Prevention, treatment, and palliative care: The relative value of health improvements under alternative evaluation frameworks," Journal of Health Economics, Elsevier, vol. 84(C).
    21. Fleurbaey Marc, 2018. "Priority to the Furthest Behind," Journal of Globalization and Development, De Gruyter, vol. 9(2), pages 1-10, December.
    22. John Revesz, 2020. "A Model of the Optimal Tax Mix Including Capital Taxation," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(3), pages 387-402, September.
    23. FitzRoy, Felix & Jin, Jim & Nolan, Michael A., 2019. "Higher Tax and Less Work: An Optimal Response to Relative Income Concern," IZA Discussion Papers 12468, Institute of Labor Economics (IZA).
    24. Louis Kaplow, 2022. "Optimal Income Taxation," NBER Working Papers 30199, National Bureau of Economic Research, Inc.
    25. James K. Hammitt, 2022. "Prevention, treatment, and palliative care: The relative value of health improvements under alternative evaluation frameworks," Post-Print hal-03965174, HAL.
    26. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453, November.

  2. Tuomala, Matti, 1990. "Optimal Income Tax and Redistribution," OUP Catalogue, Oxford University Press, number 9780198286059.

    Cited by:

    1. Aronsson, Thomas & Johansson-Stenman, Olof, 2014. "Publicly Provided Private Goods and Optimal Taxation when Consumers Have Positional Preferences," Umeå Economic Studies 886, Umeå University, Department of Economics.
    2. Aronsson, Thomas & Ghosh, Sugata & Wendner, Ronald, 2021. "Positional Preferences and Efficiency in a Dynamic Economy," MPRA Paper 108335, University Library of Munich, Germany.
    3. Emmanuel Farhi & Ivan Werning, 2006. "Progressive Estate Taxation," NBER Working Papers 12600, National Bureau of Economic Research, Inc.
    4. Blumkin, Tomer & Sadka, Efraim & Shem-Tov, Yotam, 2011. "Labor Migration and the Case for Flat Tax," Foerder Institute for Economic Research Working Papers 275759, Tel-Aviv University > Foerder Institute for Economic Research.
    5. Kanbur, R. & Keen, M. & Tuomala, M., 1990. "Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty," The Warwick Economics Research Paper Series (TWERPS) 368, University of Warwick, Department of Economics.
    6. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2006. "Non‐Welfarist Optimal Taxation And Behavioural Public Economics," Journal of Economic Surveys, Wiley Blackwell, vol. 20(5), pages 849-868, December.
    7. Amadéo Spadaro & François Bourguignon, 2006. "Microsimulation as a Tool for Evaluating Redistribution Policies," Post-Print halshs-00754162, HAL.
    8. Roland Iwan Luttens & Erwin Ooghe, 2007. "Is it Fair to ‘Make Work Pay’?," Economica, London School of Economics and Political Science, vol. 74(296), pages 599-626, November.
    9. Bas Jacobs & Ruud de Mooij & Kees Folmer, 2010. "Flat income taxation, redistribution and labour market performance," Applied Economics, Taylor & Francis Journals, vol. 42(25), pages 3209-3220.
    10. Colombino Ugo & Locatelli Marilena & Narazani Edlira & O'Donoghue Cathal & Isilda Shima, 2008. "Behavioural and Welfare Effects of Basic Income Policies: An A Simulation for European Countries," Department of Economics and Statistics Cognetti de Martiis. Working Papers 200806, University of Turin.
    11. Kanbur, Ravi, 1998. "Income Distribution and Development," Working Papers 179323, Cornell University, Department of Applied Economics and Management.
    12. Salvador Balle & Amedeo Spadaro, 2006. "Optimal Nonlinear Labor Income Taxation in Dynamic Economies," Working Papers 19, ECINEQ, Society for the Study of Economic Inequality.
    13. Marc Fleurbaey, 2006. "Social welfare, priority to the worst-off and the dimensions of individual well-being," Post-Print hal-00246841, HAL.
    14. François Bourguignon & Amadéo Spadaro, 2008. "Tax-benefit revealed social preferences," PSE Working Papers halshs-00586292, HAL.
    15. Chetty, Nadarajan, 2009. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Scholarly Articles 9748528, Harvard University Department of Economics.
    16. Saul Lach & Mark Schankerman, 2004. "Incentives and Invention in Universities," STICERD - Economics of Industry Papers 33, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    17. Jukka Pirttilä & Matti Tuomala, 1997. "Income Tax, Commodity Tax and Environmental Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 379-393, July.
    18. BOADWAY, Robin & MARCHAND, Maurice & SATO, Motohiro, 1998. "Subsidies versus public provision of private goods as instruments for redistribution," LIDAM Reprints CORE 1355, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    19. Horváth, Michal & Senaj, Matúš & Siebertová, Zuzana & Švarda, Norbert & Valachyová, Jana, 2019. "The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation in a dynamic macroeconomic framework," Economic Modelling, Elsevier, vol. 80(C), pages 171-184.
    20. Christian Moser & Pedro Olea de Souza e Silva, 2019. "Optimal Paternalistic Savings Policies," Opportunity and Inclusive Growth Institute Working Papers 17, Federal Reserve Bank of Minneapolis.
    21. Bas Jacobs, 2007. "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series 2162, CESifo.
    22. Mark Huggett & Juan Carols Parra, 2006. "How Well Does the US Social Insurance System Provide Social Insurance?," Working Papers gueconwpa~06-06-11, Georgetown University, Department of Economics.
    23. Robin Boadway & Laurence Jacquet, 2006. "Optimal Marginal And Average Income Taxation Under Maxi-min," Working Paper 1073, Economics Department, Queen's University.
    24. Fuest, Clemens & Huber, Bernd, 1997. "Wage bargaining, Labor-tax progression, and welfare," Munich Reprints in Economics 20302, University of Munich, Department of Economics.
    25. Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2018. "Evaluating the Aggregate Effects of Tax and Benefit Reforms," Working Papers Working Paper No. 1/2018, Council for Budget Responsibility.
    26. Ali Enami & Ugo Gentilini & Patricio Larroulet & Nora Lustig & Emma Monsalve & Siyu Quan & Jamele Rigolini, 2021. "Universal Basic Income Programs: How Much Would Taxes Need to Rise? Evidence for Brazil, Chile, India, Russia, and South Africa," Working Papers 2108, Tulane University, Department of Economics.
    27. Aronsson, Thomas & Johansson-Stenman, Olof, 2023. "Optimal Taxation and Other-Regarding Preferences," Umeå Economic Studies 1016, Umeå University, Department of Economics.
    28. Craig Brett & John A. Weymark, 2019. "Optimal nonlinear taxation of income and savings without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(1), pages 5-43, February.
    29. Mathias Hungerbühler & Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2006. "Optimal Redistributive Taxation in a Search Equilibrium Model," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 73(3), pages 743-767.
    30. Aronsson, Thomas & Johansson-Stenman, Olof, 2009. "Conspicuous Leisure: Optimal Income Taxation when both Relative Consumption and Relative Leisure Matter," Umeå Economic Studies 774, Umeå University, Department of Economics.
    31. Simula, Laurent, 2009. "Optimal Nonlinear Income Tax and Nonlinear Pricing: Optimality Conditions and Comparative Static Properties," Working Paper Series, Center for Fiscal Studies 2009:11, Uppsala University, Department of Economics.
    32. Aaberge, Rolf & Colombino, Ugo, 2006. "Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply," IZA Discussion Papers 2468, Institute of Labor Economics (IZA).
    33. Marc Fleurbaey & François Maniquet, 2006. "Fair income tax," Post-Print hal-00246842, HAL.
    34. Ruud de Mooij, 2006. "Reinventing the welfare state," CPB Special Publication 60, CPB Netherlands Bureau for Economic Policy Analysis.
    35. Robin Boadway & Motohiro Sato, 2015. "Optimal Income Taxation with Risky Earnings: A Synthesis," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 773-801, December.
    36. Normann Lorenz & Dominik Sachs, 2011. "Optimal Nonlinear Taxation, Minimum Hours, and the Earned Income Tax Credit," Research Papers in Economics 2011-11, University of Trier, Department of Economics.
    37. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2008. "Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(5), pages 620-636, October.
    38. Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Papers 1183, Tampere University, Faculty of Management and Business, Economics.
    39. Maciej Dudek & Paweł Dudek & Konrad Walczyk, 2023. "Optimal Labour Income Taxation in Poland: The Case of High-Income Earners," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 41-65.
    40. Oztek, Abdullah Selim, 2019. "A Characterization for Marginal Income Tax Schedules," MPRA Paper 103046, University Library of Munich, Germany, revised 02 Dec 2019.
    41. Mr. Howell H Zee, 1999. "Inequality and Optimal Redistributive Tax and Transfer Policies," IMF Working Papers 1999/060, International Monetary Fund.
    42. Jon Gruber & Emmanuel Saez, 2000. "The Elasticity of Taxable Income: Evidence and Implications," NBER Working Papers 7512, National Bureau of Economic Research, Inc.
    43. Aronsson, Thomas & Johansson-Stenman, Olof, 2014. "Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons," Working Papers in Economics 606, University of Gothenburg, Department of Economics.
    44. Berliant, Marcus & Fujishima, Shota, 2015. "Optimal Income Taxation with a Stationarity Constraint in a Dynamic Stochastic Economy," MPRA Paper 61685, University Library of Munich, Germany.
    45. Laurence Kranich, 1998. "Equalizing Opportunities through Public Education when Innate Abilities are Unobservable," Discussion Papers 98-04, University at Albany, SUNY, Department of Economics.
    46. Boadway, Robin & Song, Zhen, 2016. "Indirect taxes for redistribution: Should necessity goods be favored?," Research in Economics, Elsevier, vol. 70(1), pages 64-88.
    47. Bargain, Olivier B., 2004. "Normative Evaluation of Tax Policies: From Households to Individuals," IZA Discussion Papers 1441, Institute of Labor Economics (IZA).
    48. Ugo Colombino & Nizamul Islam, 2021. "Combining microsimulation and optimization to identify optimal universalistic tax-transfer rule," LISER Working Paper Series 2021-06, Luxembourg Institute of Socio-Economic Research (LISER).
    49. Robin Boadway & Zhen Song & Jean‐François Tremblay, 2017. "Optimal Income Taxation and Job Choice," Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(4), pages 910-938, October.
    50. Aronsson, Thomas & Sjögren, Tomas & Yadav, Sonal, 2022. "A Note on Optimal Taxation under Status Consumption and Preferences for Equality," Umeå Economic Studies 1009, Umeå University, Department of Economics.
    51. John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series 1063, The University of Melbourne.
    52. Li, Jinlu & Lin, Shuanglin & Zhang, Congjun, 2013. "Skill distribution and the optimal marginal income tax rate," Economics Letters, Elsevier, vol. 118(3), pages 515-518.
    53. Matthew Weinzierl, 2012. "The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice," NBER Working Papers 18599, National Bureau of Economic Research, Inc.
    54. Boeters, Stefan, 2009. "Optimal tax progressivity in unionised labour markets: what are the driving forces?," ZEW Discussion Papers 09-065, ZEW - Leibniz Centre for European Economic Research.
    55. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2022. "Promoting education under distortionary taxation: equality of opportunity versus welfarism," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(2), pages 281-297, June.
    56. Robin Boadway & Katherine Cuff, 2021. "Generalization of the Deaton Theorem: Piecewise Linear Income Taxation and Participation Decisions," CESifo Working Paper Series 9265, CESifo.
    57. N. Gregory Mankiw & Matthew C. Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," Harvard Business School Working Papers 09-139, Harvard Business School.
    58. Aronsson, Thomas & Johansson-Stenman, Olof, 2016. "Inequality Aversion and Marginal Income Taxation," Umeå Economic Studies 939, Umeå University, Department of Economics.
    59. Aronsson, Thomas & Johansson-Stenman, Olof, 2012. "When Samuelson Met Veblen Abroad: National and Global Public Good Provision when Social Comparisons Matter," Umeå Economic Studies 843, Umeå University, Department of Economics.
    60. Thomas Gaube, 2000. "Efficient Public Good Provision with Nonlinear Income Taxation," Econometric Society World Congress 2000 Contributed Papers 0850, Econometric Society.
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    64. Dana Andersen & Ramón López, 2012. "Do Tax Cuts Encourage Rent-Seeking by Top Corporate Executives? Theory and Evidence," Working Papers wp360, University of Chile, Department of Economics.
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    66. Robin Boadway & Katherine Cuff, 2023. "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 79-109, March.
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