Welfarism, Libertarianism, and Fairness in the Economic Approach to Taxation

Taxation ◽  
2018 ◽  
pp. 37-59 ◽  
Author(s):  
Marc Fleurbaey
Keyword(s):  
Income Taxation ◽  
Fair Allocation ◽  
Tax Rates ◽  
Economic Approach ◽  
Skilled Workers ◽  
Absolute Priority ◽  
Optimal Tax ◽  
Low Incomes ◽  
Utilitarian Approach ◽  
Selection Of

The economic theory of income taxation has recently been eager to apply philosophically prominent approaches to the selection of the optimal tax on earnings. This chapter presents and compares the consequentialist–utilitarian approach to taxation developed by Mirrlees and defended by Murphy and Nagel, to the fair allocation approach, as adapted to taxation problems by Fleurbaey and Maniquet. The fairness approach does retain an element of libertarianism and gives some value to market earnings. The two approaches have different recommendations for taxation, especially regarding low incomes, which are given absolute priority under the fairness approach, and may be submitted to lower tax rates out of respect for the diversity of preferences among the least skilled workers.

scholarly journals PROBABILITY MODEL OF POVERTY CALCULATION SUBJECT TO DIFFERENT FORMS OF INCOME TAXATION

2020 ◽  
Vol 2020 (4) ◽  
pp. 101-111
Author(s):  
Andrej Vyacheslavovich Mikheev
Keyword(s):  
Income Tax ◽  
Probability Model ◽  
Single Stage ◽  
Income Taxation ◽  
Tax Rates ◽  
Total Income ◽  
Tax Rate ◽  
Low Incomes ◽  
The Russian Federation ◽  
Tax Systems

The article highlights a probabilistic model constructed for calculating the number of poor and the total income tax levied on all taxpayers under different income tax systems. There is considered the proportional income tax system adopted in the Russian Federation, as well as single-stage systems with both fixed and variable tax rates, in which individuals with low incomes are exempted from income tax. For these tax systems there have been found the dependences of the expected value of the number of the poor and the total income tax on the tax rate, tax-free minimum, and also on the laws of probabilities distribution of total income and the living wage of an individual. A numerical simulation of the found dependences was carried out. The conditions under which the abolition of income tax for individuals with low incomes reduces the number of poor were determined. Mathematical criteria are formulated with the help of which it is possible to assess the feasibility of moving from a proportional system to single-stage income tax systems.

The mechanism of personal income taxation and its prospects in Ukraine

2021 ◽  
Vol 92 (1) ◽  
pp. 33-42
Author(s):  
Yaroslav Yarema
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Income Taxation ◽  
Tax Rates ◽  
Personal Income Tax ◽  
State Budget ◽  
Low Incomes ◽  
The Impact ◽  
Personal Income Taxation ◽  
Current Mechanism

The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets from incomes from business activity and highlights its shortcomings. In this context, he proposes introducing progressive tax rates, which will make it possible to shift the tax burden from individuals with low incomes to those who earn higher incomes.

Optimal Income Taxation with Present Bias

2020 ◽  
Vol 12 (4) ◽  
pp. 298-327
Author(s):  
Benjamin B. Lockwood
Keyword(s):  
Income Tax ◽  
Tax Rates ◽  
Optimal Income Taxation ◽  
Earned Income ◽  
Present Bias ◽  
Optimal Tax ◽  
Multiple Dimensions ◽  
Low Incomes ◽  
Marginal Tax Rates ◽  
The Face

Work often entails up-front effort costs in exchange for delayed benefits, and mounting evidence documents present bias over effort in the face of such delays. This paper studies the implications for the optimal income tax. Optimal tax rates are computed for present-biased workers who choose multiple dimensions of labor effort, some of which occur prior to compensation. Present bias reduces optimal tax rates, with a larger effect when the elasticity of taxable income is high. Optimal marginal tax rates may be negative at low incomes, providing an alternative, corrective rationale for work subsidies like the Earned Income Tax Credit. (JEL D91, H21, H24)

A Greedy Techno-Economic Approach for Selection of C-ITS Roadside Unit Locations along Highways

2021 ◽  
Author(s):  
Thibault Degrande ◽  
Frederic Vannieuwenborg ◽  
Didier Colle ◽  
Sofie Verbrugge
Keyword(s):  
Economic Approach ◽  
Roadside Unit ◽  
Selection Of

scholarly journals The Choice of Bread: The Association between Consumers’ Awareness of Dietary Fiber and Declared Intentions to Eat

Nutrients ◽  
2020 ◽  
Vol 12 (2) ◽  
pp. 360
Author(s):  
Marzena Jezewska-Zychowicz ◽  
Maria Królak
Keyword(s):  
Dietary Fiber ◽  
Rural Areas ◽  
Fiber Content ◽  
Purchase Decision ◽  
Sunflower Seeds ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
High Fiber ◽  
Low Incomes ◽  
Selection Of

The objective of the study was to find whether consumers declare an intention to eat bread enriched with fiber in the situation of availability of a plain bread and plain bread with grains, and how these intentions are related to their awareness of fiber in bread. The data were collected in a cross-sectional survey among 1014 Polish adults. Based on three pictures of rolls: plain wheat roll (CR), roll enriched with 12% fiber (RF), and roll topped with sunflower seeds (RSS), the participants’ perception regarding fiber content and its impact on intentions to eat were assessed. The respondents were not informed about the differences in composition of the rolls. Although RSS contained only slightly more fiber (0.98 g) than CR (0.81 g), and much less than RF (3.08 g), most of the respondents indicated RSS as containing the most fiber (50.8%) and declared their intention to eat it (39.0%). Respondents who pointed out the importance of fiber, and grains or wholemeal flour addition when making purchase decision, were more likely to declare an intention to eat RSS compared with CR. The low interest in fiber content in a diet increased the chances of declaring an intention to eat CR and RF. People less educated and with low incomes were more likely to declare an intention to eat CR rather than RSS. While people from rural areas were more likely to choose RSS compared with CR and RF. In conclusion, there is interest in bread enriched with fiber, but consumers experience difficulties in recognizing it. Declared intentions to eat each rolls were determined to the greatest extent by the perception of the roll as source of fiber. Thus, educational activities should be focused on consumers’ perception of fiber-rich products and their skills related to the selection of high-fiber foods.

scholarly journals Comparative Advantage and Skill-Specific Unemployment

2011 ◽  
Vol 11 (1) ◽  
Author(s):  
Mario Larch ◽  
Wolfgang Lechthaler
Keyword(s):  
Heterogeneous Firms ◽  
Unskilled Worker ◽  
Skilled Workers ◽  
Skilled Worker ◽  
Industry Trade ◽  
Trade Model ◽  
Unskilled Workers ◽  
Endogenous Selection ◽  
Two Sectors ◽  
Selection Of

Abstract We introduce unemployment and endogenous selection of workers into different skill-classes in a trade model with two sectors and heterogeneous firms. This allows us to identify three different channels through which trade liberalization can affect unemployment: specialization, changes in productivity, and mobility. These three channels may work in opposite directions and their relative importance depends on the type of trade (intra-industry trade vs. inter-industry trade) and the skill-class of a worker. We show that the gains from trade are distributed very unequally. When a skilled worker abundant country opens up to trade with a country that is unskilled worker abundant, the biggest losers are the skilled workers in the import sector in the skill abundant country. However, average unemployment among skilled workers goes down, while average unemployment among unskilled workers goes up.

Faults Made by Leaders and HR Managers in the Selection of Employees and Opportunities to Prevent Them

2020 ◽  
pp. 1-9
Author(s):  
Martin MOSER
Keyword(s):  
Human Capital ◽  
Competitive Advantage ◽  
Demographic Change ◽  
Personnel Selection ◽  
Mental Stress ◽  
Skilled Workers ◽  
Critical Issues ◽  
Hr Managers ◽  
A Company ◽  
Selection Of

Executives and HR managers face many challenges today, such as demographic change, shortage of skilled workers, development of the diversity of the staff, pressure to expect service quality, increase in mental stress, etc. Personnel selection is one of the most critical issues for a company because it is an investment in human capital, which can be a decisive competitive advantage for an organization. For many companies and industries, it is becoming increasingly difficult to find suitable staff, since applicants tend to be interested in large corporations or attractive brands.

Taxes alone will not close the wealth gap in Africa

2016 ◽  
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Tax Rates ◽  
African Countries ◽  
Content Type ◽  
The Past ◽  
Revenue Sources ◽  
Low Incomes ◽  
Political Patronage ◽  
Per Capita

Subject Taxation effects on inequality in Africa. Significance Economic inequalities in African countries have failed to decline significantly despite gradual growth in per capita GDP over the past several years. Progressive taxation is weak in many countries, but improving this source of revenue alone will not close the inequality gap for some of the world's poorest. Impacts Political patronage and fear of elite emigration will discourage politicians from proposing progressive taxes. If introduced, higher taxes would only reduce inequality if collected transparently and invested in services for those with low incomes. Low income tax rates will limit revenue flows to fund major infrastructure projects, especially if other revenue sources are depressed.

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