DC FieldValueLanguage
dc.contributor.authorBeckmann, Klaus Bertram-
dc.contributor.authorGattke, Susan-
dc.date.accessioned2019-10-08T06:27:12Z-
dc.date.available2019-10-08T06:27:12Z-
dc.date.issued2008-
dc.identifier.urihttp://hdl.handle.net/10419/38733-
dc.description.abstractWe take issue with the argument expounded, among others, by Layard (2006, Economic Journal) that status-seeking preferences justify heavier taxation of income because this serves to internalise the negative externality that the pursuit of status imposes on others. In a model where status depends on both income and effort, we show that the optimal corrective tax rate is smaller than if non-monetary status plays no role, and that a subsidy of work effort at the margin may be called for. Additionally, we demonstrate how the elasticity of labour supply depends on the parameters of the status production function in such a model, and discuss potential implications for optimal income taxation.de_DE
dc.description.sponsorshipFakultät für Wirtschafts- und Sozialwissenschaftende_DE
dc.language.isoende_DE
dc.relation.ispartofDiskussionspapier / Helmut-Schmidt-Universität / Fächergruppe Volkswirtschaftslehre-
dc.subject.ddcWirtschaftde_DE
dc.subject.otherSozialstatusde_DE
dc.subject.otherPräferenzfunktionde_DE
dc.subject.otherWahlhandlungstheoriede_DE
dc.subject.otherEinkommensteuerde_DE
dc.titleStatus preferences and optimal corrective taxes : a notede_DE
dc.typeWorking Paperde_DE
dc.contributor.affiliationVolkswirtschaftslehre, insbesondere Public Economicsde_DE
dc.contributor.affiliationn/ade_DE
dcterms.bibliographicCitation.originalpublishernameHelmut-Schmidt-Universität / Universität der Bundeswehr Hamburgde_DE
dcterms.bibliographicCitation.originalpublisherplaceHamburgde_DE
dc.type.versionpublishedVersionde_DE
item.fulltext_sNo Fulltext-
item.fulltextNo Fulltext-
item.openairetypeWorking Paper-
item.grantfulltextnone-
item.languageiso639-1en-
crisitem.author.deptPräsidialbereich-
crisitem.author.deptUniversitätsleitung-
crisitem.author.deptPräsidialstab-
crisitem.author.parentorgPräsident*in-
crisitem.author.parentorgHelmut-Schmidt-Universität/ Universität der Bundeswehr Hamburg-
crisitem.author.parentorgPräsidialbereich-
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