433992
433992
omssb
2020-10-12T15:53:00.000Z
no

Seminar

Forskningsseminar: Revealing Inequality Aversion from Tax Policy

Foredragsholder
Kristoffer Berg, UiO
Dato
10. november 2020
Når
11:45 - 12:45
Hvor
Auditoriet, SSB, Akersveien 26/Youtube. Det kan være max 20 personer i Auditoriet. De som vil være fysisk til stede må melde seg på til SImon Bensnes (står som kontakt).

Innhold

Kristoffer Berg, UiO:  https://sites.google.com/view/kristofferberg/

Lenke til seminaret:  https://www.youtube.com/watch?v=d0or4YomfZM&feature=youtu.be

Revealing Inequality Aversion from Tax Policy

Abstract: Governments have increasing access to information about individuals, but they exploit little of this in setting taxes. This paper shows how to reveal inequality aversion from observed tax policy when governments restrict the information they choose to exploit. The first contribution is to map social marginal welfare weights into the concerns for vertical and horizontal equity. While vertical equity provides the standard inequality aversion rationale for redistributive taxation, horizontal equity introduces a restriction against tax discrimination based on certain characteristics. Building on the inverse optimal tax problem, I develop a theory and optimal tax algorithm to reveal the priority on each concern. The second contribution is to estimate the relevant parameters and apply the model to gender neutral taxation in Norway. In the application, I find that inequality aversion is overestimated by up to 30 percent when horizontal equity is ignored.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Praktisk informasjon

Servering av kaffe/te og baguetter fra 11.30

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