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Query: faculty: "FEB" and publication year: "1999"

AuthorsJ. Hartog, E.J.S. Plug, B.M.S. van Praag
TitleIf we knew ability, how would we tax individuals?
JournalJournal of Public Economics
Volume72
Year1999
Issue2
Pages183-211
ISSN0047-2727
FacultyFaculty of Economics and Business
Institute/dept.FEB: Amsterdam School of Economics Research Institute (ASE-RI)
KeywordsEarnings capacity; Earnings function; Welfare function; Ability taxation
ClassificationJEL: D10 D60 H21 I28 J24
AbstractThe suggestion to tax people on earnings capacity instead of earnings has been around for a long time and is attractive in terms of economic efficiency. In this paper, the authors reflect on the feasibility of such a system and give an exploratory empirical implementation. They apply the Leyden welfare function of income, a survey-based measure of an individual's welfare associated with income, to derive implications for ability taxation. Under the assumption that IQ and schooling reflect earnings capacity, the authors derive the tax functions using different criteria to distribute the utility loss due to taxation.
Document typeArticle
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