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Author Bargain, Olivier ♦ Keane, Claire
Source EconStor
Content type Text
Publisher Institute for the Study of Labor (IZA)
File Format PDF
Language English
Subject Domain (in DDC) Social sciences ♦ Economics
Subject Keyword social preferences ♦ optimal taxation ♦ labour supply ♦ Steuerpolitik ♦ Sozialpolitik ♦ Soziale Wohlfahrtsfunktion ♦ Offenbarte Präferenzen ♦ Optimale Besteuerung ♦ Arbeitsangebot ♦ Irland ♦ Computational Techniques; Simulation Modeling ♦ Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access ♦ Personal Income, Wealth, and Their Distributions ♦ Equity, Justice, Inequality, and Other Normative Criteria and Measurement ♦ Structure, Scope, and Performance of Government ♦ Taxation and Subsidies: Efficiency; Optimal Taxation ♦ Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies ♦ Fiscal Policies and Behavior of Economic Agents: Household
Abstract By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite profound changes in market incomes and important fiscal reforms over the period. Results are robust to numerous checks regarding data, income concepts and elasticities. A comparison with the UK shows marked differences reflecting the narrow political spectrum in Ireland compared to radical changes in British politics over the past 30 years. Some anomalies in the revealed social welfare function suggests introducing transfers to the working poor.
Part of series IZA Discussion Papers x5221
Learning Resource Type Article
Publisher Date 2010-01-01
Publisher Place Bonn
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