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dc.contributor.authorBeckmann, Klausen_US
dc.contributor.authorGattke, Susanen_US
dc.date.accessioned2008-12-02en_US
dc.date.accessioned2010-08-13T12:18:54Z-
dc.date.available2010-08-13T12:18:54Z-
dc.date.issued2008en_US
dc.identifier.piurn:nbn:de:gbv:705-opus-17253en_US
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.en_US
dc.language.isoengen_US
dc.publisherHSU Univ. d. Bundeswehr Hamburgen_US
dc.relation.ispartofseriesDiskussionspapier // Helmut-Schmidt-Universität Universität der Bundeswehr Hamburg, Fächergruppe Volkswirtschaftslehre 76en_US
dc.subject.jelD1en_US
dc.subject.jelD3en_US
dc.subject.jelH2en_US
dc.subject.ddc330en_US
dc.subject.stwSozialer Statusen_US
dc.subject.stwPräferenztheorieen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwArbeitsangeboten_US
dc.subject.stwElastizitäten_US
dc.subject.stwTheorieen_US
dc.titleStatus preferences and optimal corrective taxes: A noteen_US
dc.typeWorking Paperen_US
dc.identifier.ppn586156046en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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