Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis |
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Authors: | Rolf Aaberge Ugo Colombino |
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Institution: | (1) Research Department, Statistics Norway, P.O. Box 8131 Dep, 0033 Oslo, Norway;(2) Collegio Carlo Alberto, Via Real Collegio 30, 10124 Moncalieri, Italy;; |
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Abstract: | We develop an extended version of Roemer’s Equality of Opportunity (EOp) criterion that accounts for income differentials
between as well as within types, where types are defined by circumstances that are beyond people’s control (parental education,
in this study). A microeconometric model of labour supply in Italy is employed to identify income tax-transfer rules that
are optimal according to the extended EOp criterion. Overall, the results do not conform to the perhaps common expectation
that the more conventional Equality of Outcome criterion is more supportive of “interventionist” (redistributive) policies
than the EOp approach. |
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Keywords: | |
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