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  • 1.
    Bastani, Spencer
    Uppsala University.
    Gender-Based and Couple-Based Taxation2013In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 20, no 4, p. 653-686Article in journal (Refereed)
    Abstract [en]

    In this paper, I explore the optimal taxation of singles and couples in an economy with bargaining couples. The government is concerned with the redistribution of income from individuals with high utility to individuals with low utility, recognizing that some individuals live in couple households where resources are unevenly distributed. I analyze how redistributive linear income taxes, which depend on either gender or household composition (or both) impact the distribution of utility within and across households. An interesting implication arising from the interaction between the model elements is that even though between-group lump-sum transfers always favor women, when the bargaining power of men is high, women are subject to a higher tax rate; this in contrast to previous analyses of gender-based taxation. My quantitative analysis demonstrates that the welfare effects of gender-based taxation are sizable and even larger when taxes depend on the composition of the household.

  • 2.
    Bastani, Spencer
    et al.
    Linnaeus University, School of Business and Economics, Department of Economics and Statistics. CESifo Munich, Germany.
    Blomquist, Sören
    Uppsala university, Sweden.
    Micheletto, Luca
    CESifo Munich, Germany;University of Milan, Italy;Bocconi University, Italy.
    Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods2019In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 26, no 4, p. 806-834Article in journal (Refereed)
    Abstract [en]

    We investigate how the social welfare gain of subsidizing work-related goods depends on whether the underlying income tax system is linear, piecewise linear or fully nonlinear, focusing on child care services as a paradigmatic example of goods/services that are complements with labor supply. Our quantitative analysis employs an empirically relevant labor supply model and shows that the welfare gain of an optimally chosen subsidy is negligible when the optimal income tax is restricted to be linear but about the same as under fully nonlinear taxation when the optimal income tax is restricted to be piecewise linear. Our findings enhance the policy relevance of the optimal tax argument in favor of providing subsidies to work-related goods and also shed light on the relative welfare gains of employing piecewise linear rather than fully nonlinear income taxes.

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