• CHARITABLE CONSERVATISM, POVERTY RADICALISM AND GOOD OLD FASHIONED INEQUALITY AVERSION 

      Kanbur, Ravi; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 76/2010 (Tampereen yliopisto, 2010)
      workingPaper
      In his Presidential Address to the European Economic Association, Tony Atkinson introduced the idea of a "Charitable Conservatism" position in public policy, which "exhibits degree of concern for the poor, but this is the ...
    • Groupings and the Gains from Tagging 

      Kanbur, Ravi; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 93/2014 (Tampereen yliopisto, 2014)
      workingPaper
      The large literature on “tagging” shows that group specific tax and transfer schedules improve welfare over the case where the government is restricted to a single schedule over the whole population. The central assumption, ...
    • Incentives, Inequality and the Allocation of Aid When Conditionality Doesn\'t Work: An Optimal Nonlinear Taxation Approach 

      Kanbur, Ravi; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 4/2001 (2001)
      workingPaper
      This paper analyses the impact of aid, and its optimal allocation, when conditionality is ineffective. It is assumed that the recipient government will implement its own preferences no matter what. In this set up, aid can ...
    • Moral Hazard, Income Taxation, and Prospect Theory 

      Kanbur, Ravi; Pirttilä, Jukka; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 30/2004 (Tampereen yliopisto, 2004)
      workingPaper
      Abstract: The standard theory of optimal income taxation under uncertainty has been developed under the assumption that individuals maximize expected utility. However, prospect theory has now been established as an alternative ...
    • Non-Welfarist Optimal Taxation and Behavioral Public Economics 

      Kanbur, Ravi; Pirttilä, Jukka; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 33/2004 (Tampereen yliopisto, 2004)
      workingPaper
    • Optimal Taxation and Public Provision for Poverty Reduction 

      Kanbur, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti; Tuomala, Matti
      Tampere Economic Working Papers : 111/2016 (Tampereen yliopisto, 2016)
      workingPaper
      The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal ...
    • RELATIVITY, INEQUALITY AND OPTIMAL NONLINEAR INCOME TAXATION 

      Kanbur, Ravi; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 75/2010 (Tampereen yliopisto, 2010)
      workingPaper
      How does concern for consumption relative to others ("relativity") affect the progressivity of the optimal income tax structure? In this paper we revisit this literature and present a more detailed analysis of the solution ...
    • Understanding the Evolution of Inequality During Transition: The Optimal Income Taxation Framework 

      Kanbur, Ravi; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 14/2003 (Tampereen yliopisto, 2003)
      workingPaper
      What explains the spectacular increases in inequality of disposable income in transitional economies of Central and Eastern Europe? There are at least two possible explanations. First, the pre-tax distribution of income ...