Matti Tuomala
Biographic Data
| ID | 1223299 |
|---|---|
| NAME | Matti Tuomala |
| GIVEN NAMES | Matti |
| FAMILY NAME | Tuomala |
| SIGNATURE | TUOMALA M |
| AFFILIATIONS | Tampere University |
| ORCID | 0000-0003-1107-0648 |
| VERIFIED | Yes |
| TOTAL WORKS | 8 |
| TOTAL CITATIONS | 4 |
| AUTHOR COUNT | 8 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1998 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 1 |
How does predistribution affect redistribution
Promoting education under distortionary taxation: Equality of opportunity versus welfarism
A common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision of education for equalisation of opportunities rather than income taxation, which only equalizes incomes. We develop a framework in which the tax and education provision rules in the welfarist and non-welfarist/equality of opportunity cases can be transparently compared. We show that in addition to education policies,…
Income Inequality, Government's Redistributive Preferences, and the Extent of Redistribution
We examine empirically the relation of factor-income inequality and government's redistributive preferences to the extent of redistribution. In the challenging task of measuring taste for redistribution, we utilize the inverse-optimum approach. Our income-inequality and redistribution variables are constructed from the Luxembourg Income Study database, and for our redistributive-preference measure we have collected data from various sources. In a…
Asset bubbles in explaining top income shares
This paper considers the role of asset price bubbles (crashes) as an important determinant in seeking a further explanation for top income shares. The asset price bubbles caused at least in part by monetary policies, along with other determinants such as top tax rates and innovativeness are the important drivers to explain the surge in top income shares. The empirical results show that correlation between asset bubbles and top inequality is posit…
Charitable conservatism, poverty radicalism and inequality aversion
Labour Income Uncertainty, Taxation and Public Good Provision
This article examines optimal nonlinear income taxation, commodity taxation and public good provision under income uncertainty in a moral hazard framework. Uniform commodity taxation and the Samuelson rule for public good provision are desirable under similar conditions as in the conventional tax model. Deviations from these rules is warranted if one can encourage effort by subsidising certain goods and overproviding public goods. We also determi…
Public Versus Private Production Decisions: Redistribution and the Size of the Public Sector
We analyze the decision rules governing public employment policy, capital allocation between private and public sector, and the size of the public sector in a two-type and two-sector optimal nonlinear income-tax model with endogenous wages. The government can reduce wage inequality in the private sector by employing more unskilled workers and fewer skilled workers than is necessary to minimize cost at the prevailing gross wage rate and, if skille…
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes
This paper explores aspects of the optimal design of tax/transfer schemes that involve elements of both ‘tagging’ (the use of categorical benefits) and ‘means‐testing’ (income‐relation of benefits). Simulations suggest a striking qualitative dissimilarity between the group‐specific schedules optimally imposed on poorer and richer groups: broadly speaking, the optimal marginal tax rate is decreasing in income among the latter but increasing among …
Labour Income Uncertainty, Taxation and Public Good Provision
This article examines optimal nonlinear income taxation, commodity taxation and public good provision under income uncertainty in a moral hazard framework. Uniform commodity taxation and the Samuelson rule for public good provision are desirable under similar conditions as in the conventional tax model. Deviations from these rules is warranted if one can encourage effort by subsidising certain goods and overproviding public goods. We also determi…
Charitable conservatism, poverty radicalism and inequality aversion
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes
This paper explores aspects of the optimal design of tax/transfer schemes that involve elements of both ‘tagging’ (the use of categorical benefits) and ‘means‐testing’ (income‐relation of benefits). Simulations suggest a striking qualitative dissimilarity between the group‐specific schedules optimally imposed on poorer and richer groups: broadly speaking, the optimal marginal tax rate is decreasing in income among the latter but increasing among …
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes
This paper explores aspects of the optimal design of tax/transfer schemes that involve elements of both ‘tagging’ (the use of categorical benefits) and ‘means‐testing’ (income‐relation of benefits). Simulations suggest a striking qualitative dissimilarity between the group‐specific schedules optimally imposed on poorer and richer groups: broadly speaking, the optimal marginal tax rate is decreasing in income among the latter but increasing among …
Public Versus Private Production Decisions: Redistribution and the Size of the Public Sector
We analyze the decision rules governing public employment policy, capital allocation between private and public sector, and the size of the public sector in a two-type and two-sector optimal nonlinear income-tax model with endogenous wages. The government can reduce wage inequality in the private sector by employing more unskilled workers and fewer skilled workers than is necessary to minimize cost at the prevailing gross wage rate and, if skille…
Labour Income Uncertainty, Taxation and Public Good Provision
This article examines optimal nonlinear income taxation, commodity taxation and public good provision under income uncertainty in a moral hazard framework. Uniform commodity taxation and the Samuelson rule for public good provision are desirable under similar conditions as in the conventional tax model. Deviations from these rules is warranted if one can encourage effort by subsidising certain goods and overproviding public goods. We also determi…
Charitable conservatism, poverty radicalism and inequality aversion
Income Inequality, Government's Redistributive Preferences, and the Extent of Redistribution
We examine empirically the relation of factor-income inequality and government's redistributive preferences to the extent of redistribution. In the challenging task of measuring taste for redistribution, we utilize the inverse-optimum approach. Our income-inequality and redistribution variables are constructed from the Luxembourg Income Study database, and for our redistributive-preference measure we have collected data from various sources. In a…
Asset bubbles in explaining top income shares
This paper considers the role of asset price bubbles (crashes) as an important determinant in seeking a further explanation for top income shares. The asset price bubbles caused at least in part by monetary policies, along with other determinants such as top tax rates and innovativeness are the important drivers to explain the surge in top income shares. The empirical results show that correlation between asset bubbles and top inequality is posit…
Promoting education under distortionary taxation: Equality of opportunity versus welfarism
A common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision of education for equalisation of opportunities rather than income taxation, which only equalizes incomes. We develop a framework in which the tax and education provision rules in the welfarist and non-welfarist/equality of opportunity cases can be transparently compared. We show that in addition to education policies,…
How does predistribution affect redistribution
Economics (7 works) · Fiscal Policy and Economic Growth (7 works) · Political science (5 works) · Gender, Labor, and Family Dynamics (4 works) · Microeconomics (4 works) · Public economics (4 works) · Inequality (3 works) · Labour economics (3 works) · Mathematics (3 works) · Computer Science (2 works)