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Year of publication
Subject
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Einkommensteuertarif 856 Income tax rate 838 Einkommensteuer 370 Income tax 357 Theorie 323 Theory 323 Steuerprogression 186 Progressive taxation 185 Deutschland 175 Germany 165 Optimal taxation 140 Optimale Besteuerung 139 Steuerreform 116 Tax reform 112 USA 112 United States 111 Einkommensverteilung 91 Income distribution 91 Redistribution 88 Umverteilung 88 Grenzsteuersatz 78 Marginal tax rate 78 Steuerinzidenz 70 Tax incidence 70 Steuerwirkung 66 Tax effects 64 Steuerbelastung 54 Tax burden 53 Canada 39 Kanada 39 Steuervermeidung 34 Tax avoidance 34 Körperschaftsteuer 32 Corporate income tax 31 Steuereinnahmen 31 Arbeitsangebot 30 Tax revenue 30 income tax rate 29 Labour supply 28 Steuergerechtigkeit 26
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Online availability
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Free 305 Undetermined 106 CC license 4
Type of publication
All
Book / Working Paper 494 Article 394 Journal 1
Type of publication (narrower categories)
All
Article in journal 364 Aufsatz in Zeitschrift 364 Graue Literatur 236 Non-commercial literature 236 Arbeitspapier 186 Working Paper 186 Aufsatz im Buch 23 Book section 23 Hochschulschrift 21 Thesis 14 Amtsdruckschrift 10 Government document 10 Advisory report 6 Gutachten 6 Collection of articles of several authors 3 Collection of articles written by one author 3 Sammelwerk 3 Sammlung 3 Bericht 2 Bibliografie enthalten 2 Bibliography included 2 Dissertation u.a. Prüfungsschriften 2 Festschrift 2 Lehrbuch 2 Aufsatzsammlung 1 Bibliografie 1 Handbook 1 Handbuch 1 Konferenzschrift 1 Statistik 1
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Language
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English 638 German 189 Undetermined 21 French 14 Dutch 7 Spanish 7 Italian 4 Swedish 3 Polish 2 Danish 1 Croatian 1 Hungarian 1 Norwegian 1
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Author
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Creedy, John 13 Rees, Ray 12 Stern, Volker 11 Apps, Patricia 10 Peichl, Andreas 10 Trannoy, Alain 10 Goolsbee, Austan 9 Ndiaye, Abdoulaye 9 Saez, Emmanuel 9 Werquin, Nicolas 9 Boss, Alfred 8 Cebula, Richard J. 8 Esser, Clemens 8 Simula, Laurent 8 Akcigit, Ufuk 7 Baslandze, Salomé 7 Bastani, Spencer 7 Carbonell-Nicolau, Oriol 7 Llavador, Humberto G. 7 Micheletto, Luca 7 Rose, Manfred 7 Stantcheva, Stefanie 7 Boyer, Pierre C. 6 Doligalski, Pawel 6 Goerke, Laszlo 6 Houben, Henriette 6 Kambeck, Rainer 6 Kauder, Björn 6 Lambert, Peter J. 6 Long, Ngo Van 6 Milligan, Kevin 6 Novales, Alfonso 6 Schneider, Hilmar 6 Siegloch, Sebastian 6 Barro, Robert J. 5 Beimann, Boris 5 Bierbrauer, Felix 5 Dziadkowski, Dieter 5 Feenberg, Daniel 5 Fuest, Clemens 5
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Institution
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OECD 26 International Monetary Fund (IMF) 21 National Bureau of Economic Research 14 International Monetary Fund 7 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 4 Bund der Steuerzahler / Karl-Bräuer-Institut 3 Ifo Institut 3 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 3 Department of Economics, McMaster University 2 Deutschland / Bundesministerium der Finanzen 2 Facultad de Ciencias Económicas y Empresariales, Universidad Complutense de Madrid 2 USA / Congress / Senate / Committee on Finance 2 Universität Regensburg / Wirtschaftswissenschaftliche Fakultät 2 Aarhus Universitet / Afdeling for Nationaløkonomi 1 Books on Demand GmbH <Norderstedt> 1 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 1 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 1 Deutsches Institut für Wirtschaftsforschung 1 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 1 Deutschland / Steuerreform-Kommission 1 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 1 Einkommensteuerkommission 1 Escola de Pós-Graduação em Economia <Rio de Janeiro> 1 European Forum - Interdisciplinary Research Centre 1 Federal Reserve Bank of St. Louis 1 Finanzwissenschaftliches Forschungsinstitut <Köln> 1 Initiative Neue Soziale Marktwirtschaft 1 Institut Finanzen und Steuern 1 Institute of Social and Economic Research <York> 1 Internationaler Währungsfonds / Fiscal Affairs Department 1 Iowa / Department of Revenue 1 Ludwig-Maximilians-Universität München 1 Manchuria Daily News 1 Massachusetts Institute of Technology / Department of Economics 1 Maxwell Graduate School of Citizenship and Public Affairs 1 National Centre for Social and Economic Modelling <Canberra> 1 New Zealand Business Round Table 1 Niedersachsen 1 RWI - Leibniz-Institut für Wirtschaftsforschung 1 Rijksuniversiteit Gent / Faculteit Economie en Bedrijfskunde 1
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Published in...
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 23 OECD Tax Statistics 20 Betriebs-Berater : BB 15 IMF Working Papers 15 FinanzArchiv : European journal of public finance 14 Journal of public economics 14 NBER working paper series 14 CESifo working papers 12 NBER Working Paper 12 Public finance 12 Working paper / National Bureau of Economic Research, Inc. 11 Economics letters 9 National tax journal 9 Public finance review : PFR 9 CESifo Working Paper 7 Discussion paper series / IZA 7 Economie & prévision : EP 7 Journal of public economic theory 7 IMF Staff Country Reports 6 RWI Projektbericht 6 Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung 6 Applied economics letters 5 IZA Discussion Paper 5 International tax and public finance 5 Karl-Bräuer-Institut des Bundes der Steuerzahler 5 The Canadian journal of economics 5 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 5 Wirtschaftspolitische Blätter : österreichische Zeitschrift für Wirtschaftspolitik 5 Working paper 5 Der Betrieb 4 Discussion paper 4 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 4 Economisch statistische berichten : ESB 4 Europäische Hochschulschriften / 5 4 IFSt-Schrift 4 Journal of monetary economics 4 Schriftenreihe des Bundesministeriums der Finanzen 4 Advances in taxation 3 Analysen, Argumente, Anstösse / Sonderinformation 3 Australian economic papers 3
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Source
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ECONIS (ZBW) 844 RePEc 31 USB Cologne (EcoSocSci) 14
Showing 1 - 50 of 889
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Social versus individual work preferences : implications for optimal linear income taxation
An, Zhiyong; Coady, David P. - In: Journal of public finance and public choice 39 (2024) 2, pp. 180-202
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Entwicklung der Einkommensteuerbelastung in der aktuellen Legislaturperiode
Beznoska, Martin; Hentze, Tobias - 2024 - Stand: September 2024
Seit dem Jahr 2016 wurde der Einkommensteuertarif jährlich an die Inflation angepasst, um die sonst automatisch steigende durchschnittliche Belastung der Einkommen - die "kalte Progression" - auszugleichen. Zu diesem Zweck wurden Grundfreibetrag und Tarifeckwerte verschoben, sodass die...
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Canada's rising personal tax rates and falling tax competitiveness, 2024
Fuss, Jake; Munro, Grady - 2024
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Individuals' responsiveness to marginal tax rates : evidence from bunching in the Australian personal income tax
Johnson, Shane A.; Breunig, Robert; Olivo-Villabrille, … - In: Labour economics : an international journal 87 (2024), pp. 1-52
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Taxation of top incomes and tax avoidance
Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2024
This paper studies the aggregate and distributional effects of raising the top marginal income tax rate in the presence of tax avoidance. To this end, we develop a quantitative macroeconomic model with heterogeneous agents and occupational choice in which entrepreneurs can avoid taxes in two...
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Social preorders and tax progressivity
Carbonell-Nicolau, Oriol; Llavador, Humberto G. - 2024
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Decentralization and progressive taxation
Berset, Simon; Schelker, Mark - In: Public finance review : PFR 51 (2023) 2, pp. 206-235
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Individuals' Responsiveness to Marginal Tax Rates : Evidence from Bunching in the Australian Personal Income Tax
Johnson, Shane A.; Breunig, Robert; Olivo-Villabrille, … - 2023
We examine individuals’ responsiveness to marginal tax rates using the universe of Australian taxpayer records from 2000 to 2018. Unlike studies from other countries, we find sharp bunching at all kink points. The estimated Elasticities of Taxable Income (ETI) range from effectively zero for...
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Health risk, insurance, and optimal progressive income taxation
Jung, Jürgen; Tran, Chung - In: Journal of the European Economic Association : JEEA 21 (2023) 5, pp. 2043-2097
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Individuals' responsiveness to marginal tax rates : evidence from bunching in the Australian personal income tax
Johnson, Shane A.; Breunig, Robert; Olivo-Villabrille, … - 2023
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Nonlinear taxation of income and education in the presence of income-misreporting
Bastani, Spencer; Gahvari, Firouz; Micheletto, Luca - In: Journal of public economic theory 25 (2023) 4, pp. 679-726
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The importance of modeling income taxes over time : U.S. reforms and outcomes
Borella, Margherita; De Nardi, Mariacristina; Pak, Michael - 2023
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Does the type of nominal personal income tax rate affect its progressivity? : a case study from the Czech Republic
Krajňák, Michal - In: Business systems research : a system view accross … 14 (2023) 1, pp. 93-111
Background: The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993-2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal...
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Externalities and the Taxation of Top Earners
Kleven, Henrik Jacobsen - National Bureau of Economic Research - 2025
This paper characterizes the optimal taxation of top earners in a world with externalities. It takes a reduced-form approach that spans a broad class of models where top earners create externalities on the economy. The model allows for a flexible relationship between top earnings and the...
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Taxing the Rich (Abroad) : Combating UK High-Income Earner Flight to Preferential Personal Income Tax Regimes with Conditional Citizenship-Based Taxation
Adil, Syed M. Humaid - 2022
With more and more of the UK’s wealthiest individuals relocating to overseas tax havens to avoid the UK’s residence-based personal income tax, the need to address this specific form of tax avoidance is pressing. This article argues for the adoption of Continental-style conditional...
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When in Doubt, Tax More Progressively : Uncertainty and Progressive Income Taxation
Chang, Minsu; Wu, Chunzan - 2022
We study the optimal income tax problem when policymakers have only limited information about household preferences and wage process. To this end, we build an incomplete-market life-cycle model of heterogeneous households and measure uncertainty about preference and wage parameters through...
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Nonlinear taxation of income and education in the presence of income-misreporting
Bastani, Spencer; Gahvariy, Firouz; Micheletto, Luca - 2022
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Does Government Reduce the Corporate Income Tax Rate Increase Employment? Evidence from China
Zuo, Shengqiang; Wu, Bangzheng; Feng, Jun - 2022
Using 2.21 million units of data from the National Bureau of Statistics’ China Industrial Enterprises Database, during 1998-2013, we adopt the static panel model and the dynamic panel model to more accurately examine the impact of changes in corporate income tax rates on employment. The...
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Redistribution with Performance Pay
Doligalski, Pawel; Ndiaye, Abdoulaye; Werquin, Nicolas - 2022
Half of the jobs in the U.S. feature pay-for-performance. We derive novel incidence and optimum formulas for the overall rate of tax progressivity and the top tax rates on total earnings and bonuses, when such labor contracts arise from moral hazard frictions within firms. Optimal taxes account...
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Progress of the Personal Income Tax in Emerging and Developing Countries
Benedek, Dora; Benitez, Juan Carlos; Vellutini, Charles - 2022
Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows...
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Kalte Progression : von den Vorteilen des Nichtstuns
Riedel, Nadine - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 9, pp. 660
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The Alternative Minimum Tax and Effective Marginal Tax Rates
Feenberg, Daniel; Poterba, James M. - 2022
This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and...
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Measuring the Average Marginal Tax Rate from the Individual Income Tax
Barro, Robert J.; Sahasakul, Chaipat - 2022
The economic effects of taxation depend on the configuration of marginal tax rates. We consider here the appropriate measure of a marginal tax rate for the federal individual income tax, which has a graduated-rate structure and allows for numerous legal and illegal deductions from total...
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Automatische Inflationsanpassung auch bei Lohn- und Einkommensteuer : Stellungnahme für den Finanzausschuss des Schleswig-Holsteinischen Landtags zum Antrag der Fraktion der FDP, Drucksache 20/253
Beznoska, Martin; Hentze, Tobias; Kauder, Björn - 2022
Die Kalte Progression führt einerseits dazu, dass real konstante Einkommen mit der Zeit in höhere Regionen des Einkommensteuertarifs rutschen und stärker belastet werden sowie anderseits die gesamtwirtschaftliche Steuerquote (Steuereinnahmen als Anteil am Bruttoinlandsprodukt) automatisch...
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Nonlinear taxation of income and education in the presence of income-misreporting
Bastani, Spencer; Gahvari, Firouz; Micheletto, Luca - 2022
We study the joint design of nonlinear income and education taxes when the government pursues redistributive objectives. A key feature of our setup is that the ability type of an agent can affect both the costs and benefits of acquiring education. Market remuneration of agents depends on both...
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Ersatz von (ausgewählten) Sozialleistungen und -abgaben in Deutschland durch ein bedingungsloses Grundeinkommen und ein reformiertes Einkommensteuersystem : Endbericht
Englmann, Frank C.; Bätz, Benjamin; Becker, Susanne; … - RWI - Leibniz-Institut für Wirtschaftsforschung; … - 2022
Der Bericht untersucht unter Verwendung von Haushaltsbefragungsdaten (SOEP) und dem Mikrosimulationsmodell des RWI EMSIM die Verteilungswirkung einer aufkommensneutralen Einführung eines bedingungslosen Grundeinkommens bei gleichzeitigem Wegfall ausgewählter Sozialleistungen und einer...
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Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Kuhlmey, Florian - In: Swiss journal of economics and statistics 158 (2022) 1, pp. 1-21
This paper develops a model of Tiebout sorting with decentrally determined progressive income taxation and a built-in fiscal equalization scheme that redistributes money from richer to poorer regions. Both aspects are central to policy makers: the progressivity for equity reasons and the fiscal...
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High tax rates on top earners in Atlantic Canada and Quebec
Whalen, Alex; Eisen, Ben; Li, Nathaniel - 2022
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No free lunch for the 99 percent : estimating revenue effects from Taxes on top earners
Eisen, Ben; Palacios, Milagros; Li, Nathaniel - 2022
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What are the economic costs of raising revenue by the Canadian Federal Government
Dahlby, Bev G.; Ferede, Ergete - 2022
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Redistribution with performance pay
Doligalski, Paweł; Ndiaye, Abdoulaye; Werquin, Nicolas - 2022
Half of the jobs in the U.S. feature pay-for-performance. We derive novel incidence and optimum formulas for the overall rate of tax progressivity and the top tax rates on total earnings and bonuses, when such labor contracts arise from moral hazard frictions within firms. Optimal taxes account...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013185287
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Progress of the personal income tax in emerging markets and developing countries
Benedek, Dora; Benítez, Juan Carlos; Vellutini, Charles - 2022
Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows...
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Politics and Income Taxes : Progress and Progressivity
Berliant, Marcus C.; Boyer, Pierre C. - 2022
This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We focus on recent progress made by examining in detail the specific properties of non-linear taxes derived in the context of voting. Next, we present new results on the existence of...
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Nonlinear Taxation of Income and Education in the Presence of Income-Misreporting
Bastani, Spencer; Gahvari, Firouz; Micheletto, Luca - 2022
We study the joint design of nonlinear income and education taxes when the government pursues redistributive objectives. A key feature of our setup is that the ability type of an agent can affect both the costs and benefits of acquiring education. Market remuneration of agents depends on both...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014243756
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Revisiting the Meltzer-Richard hypothesis of pretax income inequality and income tax rate
Lee, Insook - In: Applied economics 54 (2022) 53, pp. 6108-6115
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Monopsony amplifies distortions from progressive taxes
Berger, David; Herkenhoff, Kyle; Mongey, Simon; … - In: AEA papers and proceedings 114 (2024), pp. 555-560
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Save it for a rainy day : evidence from state corporate income tax Rate changes
Song, Xiao; Yuan, Ming - In: The journal of the American Taxation Association : a … 46 (2024) 2, pp. 123-149
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Adjustments of factor income tax rates and aggregate (in)stability
Huang, Kevin X. D.; Meng, Qinglai; Xue, Jianpo - In: Macroeconomic dynamics 28 (2024) 4, pp. 990-997
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Income taxation and progressivity : a measure of equitability
Creedy, John; Subramanian, S. - In: Scottish journal of political economy : the journal of … 71 (2024) 1, pp. 28-40
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Optimal Linear Income Taxation and Education Subsidies Under Skill-Biased Technical Change
Jacobs, Bas; Thuemmel, Uwe - 2021
This paper studies how linear tax and education policy should optimally respond to skill-biased technical change (SBTC). SBTC affects optimal taxes and subsidies by changing i) direct distributional benefits, ii) indirect redistributional effects due to wage-(de)compression, and iii) education...
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It'S Not About the Money : Why Natural Experiments Don'T Work on the Rich
Goolsbee, Austan - 2021
An influential literature on the effects of marginal tax rates on the behavior of the rich has claimed that the elasticity of taxable income with respect to the net of tax share is very high possibly exceeding one. These high estimated elasticities imply that cutting taxes on the rich does not...
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Entrepreneurs, Income Taxes, and Investment
Carroll, Robert J.; Holtz-Eakin, Douglas; Rider, Mark; … - 2021
This paper investigates the effect of entrepreneurs' personal income tax situations on their capital investment decisions. We examine the income tax returns of a sample of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax...
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Using Elasticities to Derive Optimal Income Tax Rates
Saez, Emmanuel - 2021
This paper derives optimal income tax formulas using compensated and uncompensated elasticities of earnings with respect to tax rates. A simple formula for the high income optimal tax rate is obtained as a function of these elasticities and the thickness of the top tail of the income...
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Menus of Linear Income Tax Schedules
Alesina, Alberto; Weil, Philippe - 2021
Relative to traditional piecewise linear income taxation schemes, it is possible to increase government revenues by offering to consumers a menu of linear income tax schedules. In the resulting Pareto-superior equilibrium, consumers sort themselves out according to their (unobservable)...
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On Choosing a Flat-Rate Income Tax Schedule
Slemrod, Joel B.; Yitzhaki, Shlomo - 2021
This paper applies a numerical optimization technique using microunit tax data to the problem of choosing the parameters of a flat-rate tax system, should one be desired. Our approach is to first formulate explicit objectives that a flat-rate tax might reasonably be designed to meet, such as...
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What Happens When You Tax the Rich? Evidence from Executive Compensation
Goolsbee, Austan - 2021
This paper reexamines the responsiveness of taxable income to changes in in marginal tax rates using detailed compensation data on several thousand corporate executives from 1991 to 1995. The data confirm that the higher marginal rates of 1993 led to a significant decline in taxable income. This...
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Generalization of the Deaton Theorem : Piecewise Linear Income Taxation and Participation Decisions
Boadway, Robin W.; Cuff, Katherine - 2021
Deaton (1979) showed that if preferences are weakly separable in goods and labour and quasihomothetic in goods and the government imposes an optimal linear progressive tax, commodity taxes are redundant. Hellwig (2009) generalized the Deaton theorem by showing that the allocation obtained under...
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Reported Incomes and Marginal Tax Rates, 1960-2000 : Evidence and Policy Implications
Saez, Emmanuel - 2021
This paper use income tax return data from 1960 to 2000 to analyze the link between reported incomes and marginal tax rates. Only the top 1% incomes show evidence of behavioral responses to taxation. The data displays striking heterogeneity in the size of responses to tax changes overtime, with...
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The revenue-maximizing corporate income tax rate for Turkey
Şen, Hüseyin; Bulut-Çevik, Zeynep Burcu - In: Romanian journal of economic forecasting 24 (2021) 1, pp. 122-142
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Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977-2018
Hérault, Nicolas; Jenkins, Stephen - 2021
We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In addition, we highlight an empirical implementation issue...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012697297
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