메뉴 건너뛰기




Volumn 10, Issue 1, 2012, Pages 75-108

Tax-benefit revealed social preferences

Author keywords

Microsimulation; Optimal income tax; Optimal inverse problem; Social welfare function

Indexed keywords


EID: 84857687295     PISSN: 15691721     EISSN: 15738701     Source Type: Journal    
DOI: 10.1007/s10888-010-9153-0     Document Type: Article
Times cited : (80)

References (39)
  • 1
    • 0000936382 scopus 로고
    • The theory of reform and Indian direct taxes
    • Ahmad, E., Stern, N.: The theory of reform and Indian direct taxes. J. Public Econ. 25, 259-298 (1984).
    • (1984) J. Public Econ. , vol.25 , pp. 259-298
    • Ahmad, E.1    Stern, N.2
  • 5
    • 59349106825 scopus 로고    scopus 로고
    • Optimal income taxation of lone mothers; an empirical comparison for Germany and the UK
    • Blundell, R., Brewer, M., Haan, P., Shephard, A.: Optimal income taxation of lone mothers; an empirical comparison for Germany and the UK. Econ. J. 119, 101-121 (2009).
    • (2009) Econ. J. , vol.119 , pp. 101-121
    • Blundell, R.1    Brewer, M.2    Haan, P.3    Shephard, A.4
  • 6
    • 77956790241 scopus 로고    scopus 로고
    • Labor supply: A review of alternative approaches
    • North Holland
    • Blundell, R., MaCurdy, T.: Labor supply: a review of alternative approaches. In: Handbook of Labor Economics, vol. 3a. North Holland (1999).
    • (1999) Handbook of Labor Economics , vol.3
    • Blundell, R.1    MaCurdy, T.2
  • 7
    • 0001160811 scopus 로고
    • Labor supply and taxation in France
    • Bourguignon, F., Magnac, T.: Labor supply and taxation in France. J. Hum. Resour. 25(3) (1990).
    • (1990) J. Hum. Resour. , vol.25 , Issue.3
    • Bourguignon, F.1    Magnac, T.2
  • 8
    • 35348944587 scopus 로고    scopus 로고
    • Redistribution et incitations au travail: une application simple de la théorie de la fiscalité optimale
    • Bourguignon, F., Spadaro, A.: Redistribution et incitations au travail: une application simple de la théorie de la fiscalité optimale. Rev. Econ. 51(3), 473-488 (2000).
    • (2000) Rev. Econ. , vol.51 , Issue.3 , pp. 473-488
    • Bourguignon, F.1    Spadaro, A.2
  • 10
    • 11844282172 scopus 로고    scopus 로고
    • Optimal incentives for labor force participation
    • Choné, P., Laroque, G.: Optimal incentives for labor force participation. J. Public Econ. 89(2-3), 395-425 (2005).
    • (2005) J. Public Econ. , vol.89 , Issue.2-3 , pp. 395-425
    • Choné, P.1    Laroque, G.2
  • 12
    • 34249006336 scopus 로고    scopus 로고
    • L'imposition optimale du revenue: une application au cas français
    • D'Autume, A.: L'imposition optimale du revenue: une application au cas français. Rev. Fr. Écon. 3, 3-63 (2001).
    • (2001) Rev. Fr. Écon. , vol.3 , pp. 3-63
    • D'Autume, A.1
  • 13
    • 0001853353 scopus 로고    scopus 로고
    • Optimal income taxation: an example with U-shaped pattern of optimal marginal tax rate
    • Diamond, P.: Optimal income taxation: an example with U-shaped pattern of optimal marginal tax rate. Am. Econ. Rev. 88(1), 83-95 (1998).
    • (1998) Am. Econ. Rev. , vol.88 , Issue.1 , pp. 83-95
    • Diamond, P.1
  • 15
    • 38249009492 scopus 로고
    • A reexamination of the optimal nonlinear income tax
    • Ebert, U.: A reexamination of the optimal nonlinear income tax. J. Public Econ. 49, 47-73 (1992).
    • (1992) J. Public Econ. , vol.49 , pp. 47-73
    • Ebert, U.1
  • 16
    • 38349016697 scopus 로고    scopus 로고
    • Behavioral reponses to taxes: lessons from the EITC and labor supply
    • In: Poterba, J. (ed.) MIT Press
    • Eissa, N., Hoines, H.: Behavioral reponses to taxes: lessons from the EITC and labor supply. In: Poterba, J. (ed.) Tax Policy and the Economy, vol. 20, pp. 74-110. MIT Press (2006).
    • (2006) Tax Policy and the Economy , vol.20 , pp. 74-110
    • Eissa, N.1    Hoines, H.2
  • 18
    • 0000493702 scopus 로고
    • The econometrics of nonlinear budget set
    • Hausman, J.: The econometrics of nonlinear budget set. Econometrica 53, 1255-1282 (1985).
    • (1985) Econometrica , vol.53 , pp. 1255-1282
    • Hausman, J.1
  • 19
    • 61849085132 scopus 로고    scopus 로고
    • The optimal income taxation of couples
    • Kleven, H. J., Kreiner, C. T., Saez, E.: The optimal income taxation of couples. Econometrica 77(2), 537-560 (2009).
    • (2009) Econometrica , vol.77 , Issue.2 , pp. 537-560
    • Kleven, H.J.1    Kreiner, C.T.2    Saez, E.3
  • 20
    • 0010026858 scopus 로고
    • On the inverse optimal problem
    • Kuhn, H. W., Szego, G. P. (eds.) Springer
    • Kurz, M.: On the inverse optimal problem. In: Kuhn, H. W., Szego, G. P. (eds.) Mathematical Systems Theory and Economics, pp. 189-202. Springer (1968).
    • (1968) Mathematical Systems Theory and Economics , pp. 189-202
    • Kurz, M.1
  • 21
    • 27744564389 scopus 로고    scopus 로고
    • Income maintenance and labor force participation
    • Laroque, G.: Income maintenance and labor force participation. Econometrica 73(2), 341-376 (2005).
    • (2005) Econometrica , vol.73 , Issue.2 , pp. 341-376
    • Laroque, G.1
  • 22
    • 42649116125 scopus 로고    scopus 로고
    • Institutions et emploi, le marché du travail des femmes en France
    • Laroque, G., Salanié, B.: Institutions et emploi, le marché du travail des femmes en France. Economica (2002).
    • (2002) Economica
    • Laroque, G.1    Salanié, B.2
  • 23
    • 40749147831 scopus 로고
    • An exploration in the theory of optimum income taxation
    • Mirrlees, J. A.: An exploration in the theory of optimum income taxation. Rev. Econ. Stud. 38, 175-208 (1971).
    • (1971) Rev. Econ. Stud. , vol.38 , pp. 175-208
    • Mirrlees, J.A.1
  • 25
    • 84857687804 scopus 로고    scopus 로고
    • Les hauts revenus en France au 20ème siècle-Inégalités et redistributions, 1901-1998
    • Piketty, T.: Les hauts revenus en France au 20ème siècle-Inégalités et redistributions, 1901-1998. Éditions Grasset (2001).
    • (2001) Éditions Grasset
    • Piketty, T.1
  • 26
    • 0001310105 scopus 로고    scopus 로고
    • La redistribution fiscale contre le chômage
    • Piketty, T.: La redistribution fiscale contre le chômage. Rev. Fr. Écon. 12(1), 157-203 (1997).
    • (1997) Rev. Fr. Écon. , vol.12 , Issue.1 , pp. 157-203
    • Piketty, T.1
  • 27
    • 4243452209 scopus 로고    scopus 로고
    • L'impact des incitations financières au travail sur les comportements individuals: un estimation pour le cas français
    • Piketty, T.: L'impact des incitations financières au travail sur les comportements individuals: un estimation pour le cas français. Econ. Prévis. 132-133, 1-35 (1998).
    • (1998) Econ. Prévis. , vol.132-133 , pp. 1-35
    • Piketty, T.1
  • 28
    • 27844607451 scopus 로고    scopus 로고
    • Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France, 1970-1996
    • Piketty, T.: Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France, 1970-1996. Econ. Prévis. 138-139, 25-60 (1999).
    • (1999) Econ. Prévis. , vol.138-139 , pp. 25-60
    • Piketty, T.1
  • 29
    • 78649599760 scopus 로고    scopus 로고
    • Les atouts et les limites des systèmes publics d'assurance maladie
    • Rochet, J. C.: Les atouts et les limites des systèmes publics d'assurance maladie. Rev. Fr. Écon. 11(1), 183-189 (1996).
    • (1996) Rev. Fr. Écon. , vol.11 , Issue.1 , pp. 183-189
    • Rochet, J.C.1
  • 30
    • 0035048873 scopus 로고    scopus 로고
    • Using elasticities to derive optimal income tax rates
    • Saez, E.: Using elasticities to derive optimal income tax rates. Rev. Econ. Stud. 68, 205-229 (2001).
    • (2001) Rev. Econ. Stud. , vol.68 , pp. 205-229
    • Saez, E.1
  • 31
    • 0036704125 scopus 로고    scopus 로고
    • Optimal income transfer programs; intensive versus extensive labor supply responses
    • Saez, E.: Optimal income transfer programs; intensive versus extensive labor supply responses. Q. J. Econ. 117, 1039-1072 (2002).
    • (2002) Q. J. Econ. , vol.117 , pp. 1039-1072
    • Saez, E.1
  • 32
    • 84857688654 scopus 로고    scopus 로고
    • Rapport au Conseil d'Analyse Economique. La Documentation Française, Paris
    • Salanié, B.: Note sur la Taxation Optimale. Rapport au Conseil d'Analyse Economique. La Documentation Française, Paris (1998).
    • (1998) Note sur la Taxation Optimale
    • Salanié, B.1
  • 33
    • 0001319780 scopus 로고
    • On the shape of the optimal tax schedule
    • Seade, J.: On the shape of the optimal tax schedule. J. Public Econ. 7, 203-236 (1977).
    • (1977) J. Public Econ. , vol.7 , pp. 203-236
    • Seade, J.1
  • 34
    • 84925980576 scopus 로고
    • On the sign of optimum marginal income taxation
    • Seade, J.: On the sign of optimum marginal income taxation. Rev. Econ. Stud. 49, 637-643 (1982).
    • (1982) Rev. Econ. Stud. , vol.49 , pp. 637-643
    • Seade, J.1
  • 36
    • 33750021201 scopus 로고    scopus 로고
    • Implicit social preferences and fiscal reforms: A microsimulation analysis for Spain
    • Bargain, O., Polachek, S. (coord.) Research in Labour Economics Series. Elsevier
    • Spadaro, A.: Implicit social preferences and fiscal reforms: a microsimulation analysis for Spain. In: Bargain, O., Polachek, S. (coord.) Microsimulation in Action: Policy Analysis in Europe using Euromod. Research in Labour Economics Series. Elsevier (2006).
    • (2006) Microsimulation in Action: Policy Analysis in Europe using Euromod
    • Spadaro, A.1
  • 37
    • 0001623633 scopus 로고
    • On the specification of labour supply functions
    • In: Walker, I., Blundell, R. (eds.) Cambridge University Press
    • Stern, N.: On the specification of labour supply functions. In: Walker, I., Blundell, R. (eds.) Unemployment, Search and Labour Supply, pp. 143-189. Cambridge University Press (1986).
    • (1986) Unemployment, Search and Labour Supply , pp. 143-189
    • Stern, N.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.