A note on optimal taxation, status consumption, and unemployment

This paper analyses whether the developing countries are pursuing an optimal foreign trade policy, given the theoretical and empirical evidence we have. The paper concludes that constraints in imposing other taxes than tariffs in many developing countries may justify having tariffs as part of an optimal taxation policy.

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Optimal Taxation

SSRN Electronic Journal ◽

10.2139/ssrn.1812884 ◽

2011 ◽

Author(s):

Vijaya Krushna Varma

Keyword(s):

Optimal Taxation

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Optimal Taxation of Families: Mirrlees meets Becker*

The Economic Journal ◽

10.1093/ej/ueab012 ◽

2021 ◽

Author(s):

Musab Kurnaz

Keyword(s):

Quantitative Analysis ◽

Income Distribution ◽

Income Tax ◽

Optimal Taxation ◽

Tax Credits ◽

Child Rearing ◽

Welfare Gains ◽

Us Economy ◽

Parental Time ◽

The Us

Abstract This paper studies optimal taxation of families—a combination of an income tax schedule and child tax credits. Child-rearing requires both goods and parental time, which distinctly impact the design of optimal child tax credits. In the quantitative analysis, I calibrate my model to the US economy and show that the optimal child tax credits are U-shaped in income and are decreasing in family size. In particular, the optimal credits decrease in the first nine deciles of the income distribution and then increase thereafter. Implementing the optimum yields large welfare gains.

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Fiscal Externalities and Optimal Taxation in an Economic Community [with Comments]

NBER International Seminar on Macroeconomics ◽

10.1086/653971 ◽

2005 ◽

Vol 2005 (1) ◽

pp. 207-259

Author(s):

Marianne Baxter ◽

Robert G. King ◽

Pierpaolo Benigno ◽

Francesco Giavazzi

Keyword(s):

Optimal Taxation ◽

Economic Community ◽

Fiscal Externalities

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Death-Related Status Consumption: Scale Development and Validation

OMEGA - Journal of Death and Dying ◽

10.1177/00302228211016223 ◽

2021 ◽

pp. 003022282110162

Author(s):

Hakan Cengiz ◽

Omer Torlak

Keyword(s):

Scale Development ◽

Internal Consistency ◽

Culturally Diverse ◽

Three Dimensions ◽

Status Consumption ◽

Scale Development And Validation ◽

Domain Specific ◽

Development And Validation ◽

The U.S

Although it has been widely discussed in the literature, no scale has yet been developed to measure the consumption aspect of death. This study aims to develop a domain-specific death-related status consumption (DRSC) scale to bridge this gap in the field. Results reveal the following three dimensions of the scale: conspicuousness, planning, and showing respect. In four studies, which collate the views of 1,302 participants, both students and adults, the DRSC demonstrates internal consistency and validity across cultures (Turkey, the U.S., and culturally diverse sample). The importance of such a scale for the field is discussed.

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