On income transfers and equivalence scales

Article Abstract:

The relationships between equivalence scales and income transfers related to household characteristics, also called demogrants, are examined in the framework of an optimal tax model since transfer payments have to be financed. Characterized by their first-order conditions are the optimal demogrants and optimal marginal tax rate. To gain more explicit indications about how different factors influence the structure of demogrants and the marginal tax rate, an adopted version of Stern's model for the calculation of optimal taxes is used.

Economics, Research and Development in the Social Sciences and Humanities, Models, Taxation, Social security

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A first survey on the labour market effects of Cnossen's tax proposal

Article Abstract:

The tax proposals of Erasmus University's Professor Cnossen advocate the implementation of an equal taxation of capital income which will raise the average tax wedge on capital income, and the reduction of subsidies on housing and public transportation which will reduce the wedge on labor income. It is shown that although lower wedge on labor income cannot be entirely attributed to increased taxes on capital income, it could lead to increased employment.

Analysis, Netherlands, Tax administration and procedure, Tax administration, Tax policy

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