Accounting for family background when designing optimal income taxes: A microeconometric simulation analysis

Journal of Population Economics

Volumn 25, Issue 2, 2012, Pages 741-761

  Aaberge, Rolf ^a   Colombino, Ugo ^b  

^a STATISTICS NORWAY   (Norway)

^b Center for Research on Pensions and Welfare Policies Collegio Carlo Alberto   (Italy)

Author keywords

Equality of opportunity; Equality of outcome; Optimal income taxation

Indexed keywords

EID: 84855677315     PISSN: 09331433     EISSN: None     Source Type: Journal    
DOI: 10.1007/s00148-010-0331-y     Document Type: Article

References (34)

1. Aaberge R (2001) Axiomatic characterization of the Gini coefficient and Lorenz curve orderings. J Econ Theory 101(1): 115-132.
2. Aaberge R (2007) Gini's nuclear family. J Econ Inequal 5(3): 305-322.
3. Aaberge R, Colombino U (2008) Designing optimal taxes with a microeconometric model of household labour supply. WP CHILD n. 06/2008. www. child-centre. it.
4. Aaberge R, Colombino U, Strøm S (1999) Labour supply in Italy: an empirical analysis of joint household decisions, with taxes and quantity constraints. J Appl Econ 14(4): 403-422.
5. Aaberge R, Colombino U, Strøm S (2000) Labor supply responses and welfare effects from replacing current tax rules by a flat tax: empirical evidence from Italy, Norway and Sweden. J Popul Econ 13(4): 595-621.
6. Arneson R (1989) Equality and equality of opportunity for welfare. Philos Stud 56(1): 77-93.
7. Arneson R (1990) Liberalism, distributive subjectivism, and equal opportunity for welfare. Philos Public Aff 19(2): 159-194.
8. Atkinson AB (1970) On the measurement of inequality. J Econ Theory 2(3): 244-263.
9. Behrman J et al (1999) Women's schooling, home teaching and economic growth. J Polit Econ 107(4): 682-714.
10. Ben Porath E, Gilboa I (1994) Linear measures, the Gini index, and the income-equality trade-off. J Econ Theory 64(2): 443-467.
11. Bonferroni C (1930) Elementi di Statistica Generale. Seeber, Firenze.
12. Bourguignon F, Ferreira F, Menéndez M (2003) Inequality of outcomes and inequality of opportunities in Brazil. World Bank Policy Research Papers 3174.
13. Checchi D, Peragine V (2009) Regional disparities and inequality of opportunity: the case of Italy. J Econ Inequal. doi: 10. 1007/s10888-009-9118-3.
14. Cohen GA (1989) On the currency of egalitarian justice. Ethics 99(4): 906-944.
15. Dagsvik JK (1994) Discrete and continuous choice, max-stable processes and independence from irrelevant attributes. Econometrica 62(5): 1179-1205.
16. Donaldson D, Weymark JA (1980) A single parameter generalization of the Gini indices of inequality. J Econ Theory 22(1): 67-86.
17. Donaldson D, Weymark JA (1983) Ethically flexible indices for income distributions in the continuum. J Econ Theory 29(2): 353-358.
18. Dustmann C (2004) Parental background, secondary school track choice, and wages. Oxf Econ Pap 56(2): 209-230.
19. Dworkin R (1981a) What is equality? Part 1: equality of welfare. Philos Public Aff 10(3): 185-246.
20. Dworkin R (1981b) What is equality? Part 2: equality of resources. Philos Public Aff 10(4): 283-345.
21. Ebert U (1987) Size and distribution of incomes as determinants of social welfare. J Econ Theory 41(1): 22-33.
22. Ermisch J, Francesconi M (2001) Family matters: impact of family background on educational attainment. Economica 68(270): 137-156.
23. Hey JD, Lambert PJ (1980) Relative deprivation and the Gini coefficient: comment. Q J Econ 95(3): 567-573.
24. Mehran F (1976) Linear measures of inequality. Econometrica 44(4): 805-809.
25. Mirrlees JA (1971) An exploration in the theory of optimal income taxation. Rev Econ Stud 38(2): 175-208.
26. Peragine V (2002) Opportunity egalitarianism and income inequality: the rank-dependent approach. Math Soc Sci 44(1): 45-64.
27. Peragine V (2004) Measuring and implementing equality of opportunity for income. Soc Choice Welf 22(1): 1-24.
28. Roemer J (1993) A pragmatic theory of responsibility for the egalitarian planner. Philos Public Aff 22(2): 146-166.
29. Roemer J (1998) Equality of opportunity. Harvard University Press, Cambridge.
30. Roemer JE, Aaberge R, Colombino U, Fritzell J, Jenkins SP, Lefranc A, Marx I, Page M, Pommer E, Ruiz-Castillo J (2003) To what extent do fiscal regimes equalize opportunities for income acquisition among citizens? J Public Econ 87(3-4): 539-565.
31. Sacerdote B (2002) The nature and nurture of economic outcomes. Am Econ Rev (Papers and Proceedings) 92(2): 344-348.
32. Sen A (1974) Informational bases of alternative welfare approaches. J Public Econ 3(4): 387-403.
33. Weymark J (1981) Generalised Gini inequality indices. Math Soc Sci 1(4): 409-430.
34. Yaari ME (1988) A controversial proposal concerning inequality measurement. J Econ Theory 44(2): 381-397.