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SUMMARY:Erwin Ooghe – Fairness gaps for earnings tax design
DESCRIPTION:\nErwin Ooghe (KUleuven) – Fairness gaps for earnings tax design\nRoom : P61\nLearn more about Erwin\nAbstract:\nIn a setting with skill and preference heterogeneity, we characterize a family of social welfare measures that aggregate fairness gaps, defined as the difference between the money-metric utilities that individuals have and the money-metric utilities they should have in a\nfair society. Each welfare measure can be decomposed into government revenues (size), excess burden (inefficiency), and unfair inequality (inequity). As a proof of concept, we evaluate four hypothetical earnings tax reforms based on two normative parameters: the degree of unfairness aversion and the degree of compensation for productive skills.\n\n\n
URL:https://cerec.be/events/erwinooghe/
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