Code
bof/baf/4y/2024/01/858
Duration
01 January 2024 → 31 December 2025
Funding
Regional and community funding: Special Research Fund
Promotor
Research disciplines
-
Social sciences
- Distribution
- Welfare economics
Keywords
tax policies
sustainable development
non-welfarist approaches
Project description
The project aims to use non-welfarist criteria (such as equality of opportunity) to evaluate tax policies (such as wealth taxes, capital gains taxes, taxes on inheritance and labor income taxes) in different dynamic settings. We develop non-welfarist criteria, (1) by not taking into account the parents' bequest motives to avoid double counting and (2) by adjusting ex-post welfare measures to account for differences in longevity in case length of life is uncertain. Moreover, attention will be paid to the distributional aspects for each criterion. We think this approach will also lead to a more plausible, encompassing and in normative theory based conception of what sustainable development should really be.