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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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Social insurance and the optimum piecewise linear income tax
Strawczynski, Michel - In: Journal of public economics 69 (1998) 3, pp. 371-388
Persistent link: https://www.econbiz.de/10001248554
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Accuracy, complexity, and the income tax
Kaplow, Louis - 1994
Persistent link: https://www.econbiz.de/10000884508
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Changing the tax base from wage taxation towards consumption taxation : a note
Piekkola, Hannu - 1989
Persistent link: https://www.econbiz.de/10000779562
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Accuracy, complexity, and the income tax
Kaplow, Louis - In: The journal of law, economics, & organization 14 (1998) 1, pp. 61-83
Persistent link: https://www.econbiz.de/10001241060
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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