Data and Code for: "Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S."

Principal Investigator(s): View help for Principal Investigator(s) Francois Maniquet, Université catholique de Louvain; Dirk Neumann, Federal Ministry for Economic Affairs and Energy (Germany)

Version: View help for Version V1

Name	File Type	Size	Last Modified
application			07/15/2020 05:18:AM
README.pdf	application/pdf	467.6 KB	07/15/2020 01:07:AM

Project Citation:

Maniquet, Francois, and Neumann, Dirk. Data and Code for: “Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S.” Nashville, TN: American Economic Association [publisher], 2021. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2021-04-12. https://doi.org/10.3886/E118721V1

Project Description

Summary:

In a model where agents differ in wages and preferences over labor time-consumption bundles, we study labor income tax schemes that alleviate poverty. To avoid conflict with individual well-being, we require redistribution to take place between agents on both sides of the poverty line provided they have the same labor time. This requirement is combined with effciency and robustness properties. Maximizing the resulting social preferences under incentive compatibility constraints yields the following evaluation criterion: tax schemes should minimize the labor time required to reach the poverty line. We apply this criterion to European countries and the US. The data and code provided allow to replicate this application.

Funding Sources: European Research Council under the European Union's Seventh Framework Programme (FP7/2007-2013) (269831)

Scope of Project

Subject Terms: well-being; poverty; labor income taxation

JEL Classification:
      D63 Equity, Justice, Inequality, and Other Normative Criteria and Measurement
      H21 Taxation and Subsidies: Efficiency; Optimal Taxation
      I32 Measurement and Analysis of Poverty

Geographic Coverage: U.S. and Europe

Time Period(s): 2013 – 2013

Collection Date(s): 2015 – 2016

Universe: Stylized household types (single and couple households with and without children)

Data Type(s): aggregate data; other

Collection Notes: Input data are from various sources, mainly OECD and EUROSTAT. Output data is simulated using the (freely accessible) OECD tax-benefit calculator (version 2015). For more information, see README.pdf.

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Published Versions

V1 [2021-04-12]

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