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A fair day's pay for a fair day's work : optimal tax design as redistributional arbitrage
Hellwig, Christian; Werquin, Nicolas - 2022
Persistent link: https://www.econbiz.de/10012797010
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Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth
Richter, Wolfram F. - 2010
This paper studies second-best policies in an OLG model in which endogenous growth results from human capital accumulation. When young, individuals decide on education, saving, and nonqualified labour. When old, individuals supply qualified labour. Growth equilibria are inefficient in...
Persistent link: https://www.econbiz.de/10013149817
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Optimal nonlinear savings taxation
Brendon, Charles - 2022
Persistent link: https://www.econbiz.de/10013166858
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Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 2015
We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We … independent of the social welfare function and determined by the degree of income risk and risk aversion. The optimal linear … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results …
Persistent link: https://www.econbiz.de/10013016371
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Consumption insurance against wage risk : family labor supply and optimal progressive income taxation
Krueger, Dirk; Wu, Chunzan - 2019
Persistent link: https://www.econbiz.de/10012205793
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Pareto-efficient tax deductions
Köhne, Sebastian; Sachs, Dominik - 2019
Persistent link: https://www.econbiz.de/10012180479
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Who should bear the burden of COVID-19 related fiscal pressure? : an optimal income taxation perspective
Ayaz, Mehmet; Fricke, Lea; Fuest, Clemens; Sachs, Dominik - 2021
Persistent link: https://www.econbiz.de/10012704070
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Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities
Dörrenberg, Philipp - 2014
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...
Persistent link: https://www.econbiz.de/10013045052
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Pareto-improving tax reforms and the earned income tax credit
Bierbrauer, Felix; Boyer, Pierre; Hansen, Emanuel - 2020
Persistent link: https://www.econbiz.de/10012229030
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How does predistribution affect redistribution?
Kanbur, Ravi; Tuomala, Matti - 2024
This paper presents an analysis of the consequences for redistribution policies of achieving a more equal predistribution, that is, a more equal distribution of the predetermined income earning capabilities that individuals bring to the market. We show that optimal fiscal policies are less...
Persistent link: https://www.econbiz.de/10014458784