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Journal Article | American Economic Journal: Economic Policy | February 2010

The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution

by N. Gregory Mankiw and Matthew C. Weinzierl

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Abstract

Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plausible parameterization using data on height and wages implies a substantial height tax: a tall person earning $50,000 should pay $4,500 more in tax than a short person. One interpretation is that personal attributes correlated with wages should be considered more widely for determining taxes. Alternatively, if policies such as a height tax are rejected, then the standard Utilitarian framework must fail to capture intuitive notions of distributive justice.

Keywords: Taxation; Wages; Personal Characteristics;

Format: Print 22 pages Find at Harvard Read Now

Citation:

Mankiw, N. Gregory, and Matthew C. Weinzierl. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution." American Economic Journal: Economic Policy 2, no. 1 (February 2010): 155–176.

About the Author

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Matthew C. Weinzierl
Joseph and Jacqueline Elbling Professor of Business Administration
Business, Government and the International Economy

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More from the Author

  • Case | HBS Case Collection | February 2014 (Revised October 2019)

    Should Corporate Profits Be Taxed? (A)

    Matthew Weinzierl, Katrina Flanagan and Michael Cianellli

    Taxing corporations is popular, but why? Corporations do not bear the burden of taxes, people do, and the incidence of the corporate income tax burden is likely to be far different from what many of its supporters assume.
    Instructors may also obtain a Teaching Note, written by this case's author, that provides suggestions for using this case effectively in the classroom.

    Keywords: Economic versus statutory incidence; Basics of corporate taxation; Business Ventures; Taxation; Profit;

    Citation:

    Weinzierl, Matthew, Katrina Flanagan, and Michael Cianellli. "Should Corporate Profits Be Taxed? (A)." Harvard Business School Case 714-033, February 2014. (Revised October 2019.)  View Details
    CiteView DetailsEducatorsPurchase Related
  • Supplement | HBS Case Collection | October 2019

    Should Corporate Profits Be Taxed? (B)

    Matthew C. Weinzierl and Michael Cianelli

    Citation:

    Weinzierl, Matthew C., and Michael Cianelli. "Should Corporate Profits Be Taxed? (B)." Harvard Business School Supplement 720-015, October 2019.  View Details
    CiteView Details Related
  • Case | HBS Case Collection | February 2015 (Revised August 2019)

    Equality of Opportunity and Outcome in the U.S.

    Matthew Weinzierl and Alastair Su

    Equality of opportunity is endorsed universally even though, or more likely because, it can mean such different things to different people. What definition of equality of opportunity ought to figure into policy decisions? How close, or far, is the United States from providing equal opportunity?
    Instructors may also obtain a Teaching Note, written by this case's author, that provides suggestions for using this case effectively in the classroom.

    Keywords: equality of opportunity; justice; Opportunities; Equality and Inequality; Policy; United States;

    Citation:

    Weinzierl, Matthew, and Alastair Su. "Equality of Opportunity and Outcome in the U.S." Harvard Business School Case 715-028, February 2015. (Revised August 2019.)  View Details
    CiteView DetailsEducatorsPurchase Related
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