Empirical welfare analysis with preference heterogeneity
We apply recently proposed individual welfare measures in the context of preference heterogeneity, derived from structural labour supply models. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the a...
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| Veröffentlicht in: | International tax and public finance 2015-04, Vol.22 (2), p.224-251 |
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| container_title | International tax and public finance |
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| creator | Decoster, André M. J. Haan, Peter |
| description | We apply recently proposed individual welfare measures in the context of preference heterogeneity, derived from structural labour supply models. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the analysis. They also make the ethical priors, implicit in any interpersonal comparison, more explicit. Information on preference heterogeneity is obtained from a structural discrete choice labour supply model for married women estimated on microdata from the Socio Economic Panel in Germany. We construct welfare orderings of households according to the different metrics, each embodying different ethical choices concerning the treatment of preference heterogeneity in the consumption-leisure space and provide empirical evidence about the sensitivity of the welfare orderings to different normative principles. We also discuss how sensitive the assessment of a tax reform is to the choice of different metrics. |
| doi_str_mv | 10.1007/s10797-014-9304-5 |
| format | Article |
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We construct welfare orderings of households according to the different metrics, each embodying different ethical choices concerning the treatment of preference heterogeneity in the consumption-leisure space and provide empirical evidence about the sensitivity of the welfare orderings to different normative principles. 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We construct welfare orderings of households according to the different metrics, each embodying different ethical choices concerning the treatment of preference heterogeneity in the consumption-leisure space and provide empirical evidence about the sensitivity of the welfare orderings to different normative principles. 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| subjects | Business Taxation/Tax Law Economics Economics and Finance Ethics Germany Households Labor supply Labour supply Leisure Panel data Preferences Public Finance Reforms Sensitivity analysis Shrinkage Social policy Socioeconomic factors Studies Tax reform Wages Wages & salaries Welfare |
| title | Empirical welfare analysis with preference heterogeneity |
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