The issue addressed in this paper is the optimal taxation of incomes earned tn the home economy, and of incomes earned abroad, when people can migrate. As a preliminary, the optimal taxation of home incomes when there is migration and no taxation of foreign incomes, is discussed. Then in a more general setting, we deal with optimal taxation of different kinds of labour when another kind of labo...

Taxation has been proposed as a means to reduce consumption of unhealthy food items. However, it is unknown if taxation without regulations or other activities known to shift eating behaviors lead to long-term dietary change. This unexplored issue is examined using data from the Russia Longitudinal Monitoring Survey. Data were from adults aged 25-55 y who participated in the nationally represen...

BACKGROUND Diabetes is a costly and debilitating disease. The aim of the study is to quantify the individual and national costs of diabetes resulting from people retiring early because of this disease, including lost income; lost income taxation, increased government welfare payments; and reductions in GDP. METHODS A purpose-built microsimulation model, Health&WealthMOD2030, was used to estim...

AIM To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. METHOD One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per ...

Abstract In a setting in which an agent has behavioral bias that causes underestimation or overestimation of the health consequences sin goods consumption, paper studies how social planner can affect demand such through education and taxation. When only optimistic consumers are present, depending on elasticity good with respect to taxation, two instruments be substitutes complements. heterogene...

I examine optimal taxes in an overlapping generations economy in which each consumer’s utility depends on consumption relative to a weighted average of consumption by others (the benchmark level of consumption) as well as on the level of the consumer’s own consumption. The socially optimal balanced growth path is characterized by the ModiÞed Golden Rule and by a condition on the intergeneration...

This paper estimates that the US could attain large welfare gains by implementing an optimal Ramsey tax policy that taxes consumption and income. It is also found that the welfare implications associated with taxing consumption are quantitatively more important than those associated with dynamically taxing income. Indeed, replacing income taxes with a constant consumption tax leads to a welfare...

The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions and benefits. However, against a political background where income taxes are under increased pressure and alternative, less distortive forms of...