Tag Archives: Taxation

Harbaugh, W. T., Mayr, U., &Burghart, D. R. (2007). Neural responses to taxation and voluntary giving reveal motives for charitable donations. Science, 316(5831), 1622-1625.

Civil societies function because people pay taxes and make charitable contributions to provide public goods. One possible motive for charitable contributions, called “pure altruism,” is satisfied by increases in the public good no matter the source or intent. Another possible motive, “warm glow,” is only fulfilled by an individual’s own voluntary donations. Consistent with pure …

Continue reading “Harbaugh, W. T., Mayr, U., &Burghart, D. R. (2007). Neural responses to taxation and voluntary giving reveal motives for charitable donations. Science, 316(5831), 1622-1625.”

Boskin, M. J., & Sheshinski, E. (1978). Optimal redistributive taxation when individual welfare depends upon relative income. The Quarterly Journal of Economics, 92(4), 589-601.

I. Introduction, 589. — II. An optimal negative income tax model, 591. — III. The maximin criterion, 594. — IV. A utilitarian social objective, 597. — V. Conclusion, 598. Our theory … depends upon the validity of a single hypothesis, viz.: that the utility index is a function of relative rather than absolute consumption expenditure. …

Continue reading “Boskin, M. J., & Sheshinski, E. (1978). Optimal redistributive taxation when individual welfare depends upon relative income. The Quarterly Journal of Economics, 92(4), 589-601.”