Optimal Utilitarian Taxation and Horizontal Equity

Abstract

We impose a horizontal equity restriction on the problem of finding the optimal utilitarian tax mix. The horizontal equity constraint requires that individuals with the same ability have to pay the same amount of taxes regardless of their preferences for leisure. Contrary to normal findings, we find that a good that is complementary to leisure can be encouraged by the tax system, and that a good that normally should be discouraged by the tax system can be subsidized even if the economy is composed of only two private commodities plus leisure. Also, the marginal effective tax rate can be different from zero at the top (of the ability distribution) when the tax mix obeys the horizontal equity constraint.

Related content: Working Paper No. 17

Ratioakademien: Rättvis ojämlikhet i det öppna samhället

ReportsPublication

Ratioakademin

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Publication year

2020

Published in

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Abstract

Alla vill ha ett rättvist samhälle. Men vad är rättvisa och hur kan den uppnås? Frågan är långt ifrån okomplicerad, men svaret är avgörande för ett bättre fungerande samhällskontrakt. I Rättvis ojämlikhet i det öppna samhället analyseras olika rättvisebegrepp, deras förutsättningar, konsekvenser och empiriska utmaningar. I ett öppet samhälle är inkomstskillnader oundvikliga och i många fall något positivt och rättvist. Jämlikhet är inte detsamma som rättvisa. Ett rättvisare Sverige och rättvis ojämlikhet åstadkoms genom social rörlighet, en stärkt rättsstat, förbättrad utbildning och sänkta inkomstskatter, ett möjligheternas land.

The openness of open innovation in ecosystems

Article (with peer review)Publication

Öberg, C., & Alexander, A.

Publication year

2019

Published in

Journal of Innovation & Knowledge

Abstract

Open innovation has rendered increased interest both in practice and research, and has expanded from dyadic transfers of ideas, to ecosystem levels. Knowledge is at the heart of open innovation, and this paper describes and discusses knowledge-transfer linkages for open innovation. It does so based on a literature review. The paper links together open innovation research with general management research to categorise and discuss linkages among parties in terms of their openness and how they relate to knowledge management. Conclusions indicate that openness needs to be considered in different dimensions that also links to different knowledge management outcomes. The paper’s contribution consists of how it connects open innovation research to the general management literature, and how it builds a practical understanding of how linkages between firms can be categorised to aid firms to consider which mechanisms they may choose and why.

A revised perspective on innovation policy for renewal of mature economies – Historical evidence from finance and telecommunications in Sweden 1980–1990

Article (with peer review)Publication

Eriksson, K., Ernkvist, M., Laurell, C., Moodysson, J., Nykvist, R. & Sandström, C.

Publication year

2019

Published in

Technological Forecasting and Social Change

Abstract

What is the role of innovation policy for accomplishing renewal of mature industries in Western economies? Drawing upon an unusually rich dataset spanning 9752 digitized archival documents, we categorize and code decisions taken by policymakers on several levels while also mapping and quantifying the strategic activities of both entrant firms and incumbent monopolists over a decade. Our data concerns two empirical cases from Sweden during the time period 1980–1990: the financial sector and the telecommunications sector. In both industries, a combination of technological and institutional upheaval came into motion during this time period which in turn fueled the revitalization of the Swedish economy in the subsequent decades. Our findings show that Swedish policymakers in both cases consistently acted in order to promote the emergence of more competition and de novo entrant firms at the expense of established monopolies. The paper quantifies and documents this process while also highlighting several enabling conditions. In conclusion, the results indicate that successful innovation policy in mature economies is largely a matter of strategically dealing with resourceful vested interest groups, alignment of expectations, and removing resistance to industrial renewal.

Abstract

Ratioakademien: Rättvis ojämlikhet i det öppna samhället

ReportsPublication

Ratioakademin

Download

Publication year

2020

Published in

Läs mer här.

Abstract

The openness of open innovation in ecosystems

Article (with peer review)Publication

Öberg, C., & Alexander, A.

Publication year

2019

Published in

Journal of Innovation & Knowledge

Abstract

A revised perspective on innovation policy for renewal of mature economies – Historical evidence from finance and telecommunications in Sweden 1980–1990

Article (with peer review)Publication

Eriksson, K., Ernkvist, M., Laurell, C., Moodysson, J., Nykvist, R. & Sandström, C.

Publication year

2019

Published in

Technological Forecasting and Social Change

Abstract

Optimal Utilitarian Taxation and Horizontal Equity

Abstract

Similar content

Ratioakademien: Rättvis ojämlikhet i det öppna samhället

The openness of open innovation in ecosystems

A revised perspective on innovation policy for renewal of mature economies – Historical evidence from finance and telecommunications in Sweden 1980–1990

Optimal Utilitarian Taxation and Horizontal Equity

Abstract

Similar content

Ratioakademien: Rättvis ojämlikhet i det öppna samhället

The openness of open innovation in ecosystems

A revised perspective on innovation policy for renewal of mature economies – Historical evidence from finance and telecommunications in Sweden 1980–1990

Absolute income mobility and the effect of parent generation inequality: An extended decomposition approach

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