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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
redistribution. Within a Mirrleesian economy with earnings, consumption and retirement savings, we derive a novel formula for optimal … income and savings distortions based on redistributional arbitrage. We establish a sufficient statistics representation of … suggest that it is optimal to shift a substantial fraction of the top earners' tax burden from income to savings. …
Persistent link: https://www.econbiz.de/10012800892
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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/10012808064
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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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Comments on social insurance and the optimum piecewise linear income tax
Lundholm, Michael - 1999
Persistent link: https://www.econbiz.de/10001405174
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The elasticity of taxable income : new data and estimates for South Africa
Kemp, Johannes Hermanus - 2020
The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper extends work by Kemp (2019) by using a new panel of individual tax returns and the phenomenon of 'bracket creep' to produce updated estimates of...
Persistent link: https://www.econbiz.de/10012181104
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The choice of the personal income tax base
Gordon, Roger H.; Kopczuk, Wojciech - 2014
Persistent link: https://www.econbiz.de/10010386209
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Complexity, honest mistakes, and tax evasion
Bardsley, Peter - 1995
Persistent link: https://www.econbiz.de/10000912982
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Optimal nonlinear taxation of income and savings without commitment
Brett, Craig; Weymark, John Allan - 2016
Persistent link: https://www.econbiz.de/10011448775
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Efficient subsidization of human capital accumulation with overlapping generations and endogenous growth
Richter, Wolfram F.; Braun, Christoph - 2009
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/10003926427
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Prodigality and Myopia : two rationales for social security
Pestieau, Pierre (contributor); Possen, Uri M. (contributor) - 2006
Persistent link: https://www.econbiz.de/10003375891