The Pareto-Frontier in a simple Mirrleesian model of income taxation

We characterize the Pareto-frontier in a simple Mirrleesian model of income taxation. We show how the second-best frontier which incorporates incentive constraints due to private information on productive abilities relates to the first-best frontier which takes only resource constraints into account. In particular, we argue that the second-best frontier can be interpreted as a Laer-curve. We also use this second-best frontier for a comparative statics analysis of how optimal income tax rates vary with the degree of inequity aversion, and for a characterization of optimal public-good provision. We show that a more inequity averse policy maker chooses tax schedules that are more redistributive and involve higher marginal tax rates, but chooses a lower public-goods provision level.Optimal Income Taxation, Public-good provision, Laer-Curve

Political Competition and Mirrleesian Income Taxation: A First Pass

We study Downsian competition in a Mirrleesian model of income taxation. The competing politicians may differ in competence. If politicians engage in vote-share maximization, the less competent politician’s policy proposals are attractive to the minority of rich agents, whereas those of the competent politician are attractive to the majority of poor agents. The less competent politician wins with positive probability, which gives rise to a political failure in the sense of Besley and Coate (1998). Political failures are avoided if politicians maximize winning probabilities. Nevertheless, the two equilibria cannot be Pareto-ranked, the minority may be better off under vote-share maximization.electoral competition, non-linear income taxation, candidate quality

Politically Feasible Reforms of Non-Linear Tax Systems

We study reforms of nonlinear income tax systems from a political economy perspective. We present a median voter theorem for monotonic tax reforms, reforms so that the change in the tax burden is a monotonic function of income. We also provide an empirical analysis of tax reforms, with a focus on the United States. We show that past reforms have, by and large, been monotonic. We also show that support by the median voter was aligned with majority support in the population. Finally, we develop sufficient statistics that enable to test whether a given tax system admits a politically feasible reform

Searching for a Franco-German consensus on the future of Europe - survey results for Bundestag, Assemblée Nationale and Sénat

The Brexit referendum and the decision of British voters to leave the EU have sparked a comprehensive debate on the future of European integration. A key issue in this debate is the appropriate division of responsibilities between the EU and its Member States. The EU might still lack certain competencies which are crucial for a functioning Union or resilient euro area. At the same time, however, some of the EU’s existing competencies might be better allocated to Member States. This policy brief documents results from a survey on the future of European integration conducted in the national parliaments of both France and Germany, including the French Sénat, the Assemblée Nationale and the German Bundestag, between April and July 2016

The Taxation of Couples

Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint taxation. Revenue-neutral reforms towards individual taxation are not Pareto-improving, but attract majoritysupport. Such reforms are rejected by Rawlsian welfare measures and supported by ones with weights that are increasing in the secondary earner’s income share. Thus, there is a tension between the welfare of “the poor” and the welfare of “working women.

United we stand? - Survey results on the views of French, German and Italian parliamentarians on EU and EMU reforms

Der europäische Integrationsprozess wird gleich von mehreren Krisen erschüttert – der Euro-Schuldenkrise, der Flüchtlingsfrage und dem Brexit-Konflikt –, was eine umfassende Reform-Debatte ausgelöst hat. Bei dieser Debatte geht es sowohl um die Entwicklung der Institutionen der Europäischen Währungsunion (WWU), die Aufteilung von Kompetenzen zwischen der EU und den Mitgliedstaaten als auch um Reformen bezüglich der Entscheidungsfindung und der Finanzierung innerhalb der EU. Obwohl es zu all diesen Themen eine Fülle innovativer Ideen gibt, sind die Hürden für weitreichende Reformen dennoch hoch, da sie einen Konsens unter allen Veto-Mächten erfordern. Dieser Policy Brief fasst die Erkenntnisse aus einer kürzlich durchgeführten einzigartigen Umfrage zusammen, die unter den nationalen Parlamenten der drei größten Mitgliedstaaten der Post-Brexit-EU vorgenommen wurde. Jede weitreichende WWU- oder EU-Reform muss von den nationalen Parlamenten der Mitgliedsstaaten genehmigt werden. Ein Konsens unter diesen drei Ländern ist daher eine notwendige Bedingung für die politische Umsetzbarkeit einer solchen Reform. Die Umfrage zur Zukunft der europäischen Integration wurde in den nationalen Parlamenten in Frankreich, Deutschland und Italien durchgeführt, darunter in der französischen Nationalversammlung und im Sénat, im Deutschen Bundestag sowie in der italienischen Camera dei deputati und dem Senato della Repubblica. Die Umfrage lief von September 2018 bis Januar 2019. Sie umfasst die drei genannten Reformdimensionen, d.h. die Aufteilung der Zuständigkeiten zwischen der europäischen und der nationalen Ebene, WWU-Reformen und die Zukunft der Finanzierung und Entscheidungsfindung innerhalb der EU

Estado, escolas e famílias: públicos escolares e regulação da educação

O texto apresenta alguns resultados de uma investigação recentemente concluída que, genericamente, se inscreve nos complexos processos de (multi)regulação da educação. O estudo desenvolveu-se num concelho do norte de Portugal (convencionalmente designado Vila Formosa), circunscrevendo-se às escolas com oferta de ensino secundário. A análise dos dados sugere que, na topografia complexa dos processos de (multi)regulação do campo escolar, a combinação de medidas de política educativa com recursos e cursos de acção que as diferentes escolas e as diversas categorias de famílias e jovens detêm e adoptam constituem uma tríade de fontes de dinâmicas, umas vezes convergentes, outras vezes em tensão que, por seus efeitos sociológicos cumulativos, geram a reordenação do campo de lutas concorrenciais em torno da educação, lutas essas que parecem penalizar sobretudo as famílias que já sofrem de outras desvantagens.The text presents some results of a recently concluded investigation that, generically, is part of the complex processes of the (multi) regulation of education. The study was developed in a district in the north of Portugal (conventionally designated Vila Formosa) and was limited to schools that offered secondary education. The analysis of the data suggests that, in the complex topography of the processes of (multi)regulation of the school field, the combination of measures of educational policy with resources and courses of action that the different schools and the diverse categories of families and young people possess and adopt constitute a triad of dynamic sources, sometimes convergent and sometimes tense, that, by their cumulative sociological effects, generate the re-ordination of the field of competing struggles in education that seem to penalize, above all, the families that already suffer other disadvantages.El texto presenta algunos resultados de una investigación recientemente finalizada que, genéricamente, se inscribe en los complexos procesos de (multi) regulación de la educación. El estudio se desarrolló en un consejo del norte de Portugal (asignado convencionalmente Vila Formosa), circunscribiéndose a las escuelas con oferta de enseñanza secundaria. El análisis de los datos sugiere que, en la compleja topografía de los procesos de (multi)regulación del campo escolar, la combinación de medidas de política educativa con los recursos y los cursos de acción que las diferentes escuelas y las diversas categorías de familias y jóvenes retienen y que adoptan, constituyen una tríada de fuentes de dinámicas, unas veces convergentes, otras veces en tensión que, por sus efectos sociológicos acumulativos, generan la reordenación del campo de luchas competitivas alrededor de la educación y de los resultados de esas luchas que parecen penalizar principalmente a las familias que ya sufren de otras desventajas.(undefined

Multifunctional hybrid materials based on transparent poly(methyl methacrylate) reinforced by lanthanoid hydroxo clusters

Three pentanuclear lanthanoid hydroxo clusters of composition [Ln(OH)5(abzm)10], where Ln = Eu, Tb,Ho and abzm = di(4-allyloxy)benzoylmethanide, have been prepared. The structures have beencharacterised by means of IR, Raman, elemental analyses and X-ray diffraction, showing a pyramidalsquare-based cluster core. The clusters (Tb and Ho) exhibit Curie?Weiss Law behaviour, displayingantiferromagnetic ordering at low temperatures. The emission properties of the Eu cluster demonstratethe abzm- ligand is an efficient antenna (lex = 420 nm) only for the sensitisation of Eu luminescence inthe visible range, via energy transfer to the 5D0 state of the trivalent metal. The clusters have beenreacted in the presence of methyl methacrylate and azobisisobutyronitrile to prepare reinforcedpolymers via radical polymerisation. The obtained materials exhibit swelling upon immersion intoorganic solvents up to 110% of their original size, in agreement with the presence of cluster-crosslinked polymeric chains. Also, no loss of transparency was observed in the preparation of the materials. The characteristic red emission of the Eu cluster in also retained in the polymeric material