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Year of publication
Subject
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Optimal taxation 7,310 Optimale Besteuerung 7,188 Theorie 5,772 Theory 5,693 Einkommensteuer 1,749 Income tax 1,711 optimal taxation 1,002 Kapitalertragsteuer 745 Capital income tax 733 Redistribution 692 Umverteilung 684 Steuerpolitik 492 Tax policy 476 Arbeitsangebot 473 Labour supply 456 Verbrauchsteuer 423 Ökosteuer 415 Excise tax 413 Environmental tax 412 Wohlfahrtsanalyse 398 Welfare analysis 396 Finanzpolitik 389 Fiscal policy 389 Steuerwirkung 360 Tax effects 349 Public goods 335 Öffentliche Güter 329 Steuerreform 320 Steuertheorie 304 Tax reform 304 Externalities 289 Einkommensverteilung 286 Overlapping Generations 284 Income distribution 283 Theory of taxation 279 USA 278 Lohnsteuer 277 Overlapping generations 276 Steuerprogression 274 United States 272
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Online availability
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Free 4,184 Undetermined 1,117 CC license 26
Type of publication
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Book / Working Paper 5,481 Article 2,752 Other 4
Type of publication (narrower categories)
All
Working Paper 2,827 Graue Literatur 2,491 Non-commercial literature 2,491 Arbeitspapier 2,486 Article in journal 2,350 Aufsatz in Zeitschrift 2,350 Aufsatz im Buch 170 Book section 170 Hochschulschrift 140 Thesis 106 Collection of articles written by one author 47 Sammlung 47 Konferenzschrift 28 Collection of articles of several authors 24 Sammelwerk 24 Conference paper 22 Konferenzbeitrag 22 Aufsatzsammlung 19 Bibliografie enthalten 17 Bibliography included 17 Article 16 Systematic review 16 Übersichtsarbeit 16 Amtsdruckschrift 9 Government document 9 research-article 9 Forschungsbericht 8 Conference proceedings 7 Dissertation u.a. Prüfungsschriften 6 Rezension 6 Conference Paper 5 Reprint 4 Festschrift 2 Lehrbuch 2 Bibliografie 1 Book Part 1 Case study 1 Enzyklopädie 1 Fallstudie 1 Glossar enthalten 1
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Language
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English 7,492 Undetermined 501 German 139 French 39 Spanish 20 Russian 17 Italian 8 Swedish 8 Polish 6 Norwegian 3 Portuguese 3 Bulgarian 1 Czech 1 Danish 1 Hungarian 1 Ukrainian 1
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Author
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Aronsson, Thomas 211 Pestieau, Pierre 121 Cremer, Helmuth 113 Jacobs, Bas 99 Micheletto, Luca 94 Lehmann, Etienne 92 Bastani, Spencer 84 Bierbrauer, Felix 82 Kaplow, Louis 80 Saez, Emmanuel 78 Slemrod, Joel 77 Boadway, Robin W. 74 Jacquet, Laurence 71 Koskela, Erkki 68 Sachs, Dominik 68 Bovenberg, Ary Lans 64 Johansson-Stenman, Olof 63 Sjögren, Tomas 63 Richter, Wolfram F. 61 Tuomala, Matti 60 Blomquist, Nils Sören 58 Krueger, Dirk 57 Peichl, Andreas 57 Tsyvinski, Aleh 57 Schindler, Dirk 56 Scheuer, Florian 55 Weinzierl, Matthew 55 Wendner, Ronald 55 Gahvari, Firouz 53 Rees, Ray 51 Tsadḳah, Efrayim 48 Brunner, Johann K. 47 Christiansen, Vidar 47 Schöb, Ronnie 46 Apps, Patricia 45 Colombino, Ugo 45 Van der Linden, Bruno 45 Boyer, Pierre C. 40 Haufler, Andreas 40 Schjelderup, Guttorm 39
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Institution
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National Bureau of Economic Research 208 CESifo 58 Institutionen för Nationalekonomi, Umeå Universitet 33 International Monetary Fund (IMF) 30 C.E.P.R. Discussion Papers 28 Institute for the Study of Labor (IZA) 27 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 24 Nationalekonomiska Institutionen, Uppsala Universitet 15 Society for Economic Dynamics - SED 13 Institut zur Zukunft der Arbeit <Bonn> 12 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 11 Umeå Universitet / Institutionen för Nationalekonomi 10 HAL 9 Nationalekonomiska institutionen, Handelshögskolan 9 Economics Section, Cardiff Business School 8 EconWPA 7 Forschungsinstitut zur Zukunft der Arbeit <Bonn> 7 School of Economics and Management, University of Aarhus 7 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 6 Max-Planck-Institut zur Erforschung von Gemeinschaftsgütern, Max-Planck-Gesellschaft 6 Center for Financial Studies 5 Centre for Household, Income, Labour and Demographic Economics (CHILD) 5 Institut de Recherche Économique et Sociale (IRES), École des Sciences Économiques de Louvain 5 Statistisk Sentralbyrå, Government of Norway 5 Zentrum für Europäische Wirtschaftsforschung 5 Zentrum für Europäische Wirtschaftsforschung (ZEW) 5 Center for Economic Research <Tilburg> 4 Economics Department, Queen's University 4 Escola de Pós-Graduação em Economia <Rio de Janeiro> 4 European University Institute / Department of Economics 4 Faculteit Toegepaste Economische Wetenschappen, Universiteit Antwerpen 4 Forschungsinstitut zur Zukunft der Arbeit 4 Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz 4 Institutet för Internationell Ekonomi <Stockholm> 4 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 4 Internationaler Währungsfonds / Fiscal Affairs Department 4 Research School of Economics, College of Business and Economics 4 Shakai-Keizai-Kenkyūsho <Osaka> 4 Théorie Économique, Modélisation, Application (THEMA), Université de Cergy-Pontoise 4 University of Bonn, Germany 4
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Published in...
All
CESifo working papers 346 Journal of public economics 242 CESifo Working Paper Series 226 NBER working paper series 208 NBER Working Paper 183 Working paper / National Bureau of Economic Research, Inc. 175 CESifo Working Paper 160 International tax and public finance 131 Journal of public economic theory 99 Discussion paper / Centre for Economic Policy Research 94 Working paper 93 Discussion paper series / IZA 88 Umeå economic studies 72 FinanzArchiv : European journal of public finance 71 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 68 Economics letters 64 IZA Discussion Papers 64 IZA Discussion Paper 59 Discussion papers / CEPR 46 The Scandinavian journal of economics 43 Journal of monetary economics 40 Working paper series 37 European economic review : EER 36 Journal of economic dynamics & control 36 Discussion paper 35 Discussion paper / Tinbergen Institute 34 IMF Working Papers 33 Umeå Economic Studies 33 CEPR Discussion Papers 32 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 31 Journal of economics 31 Review of economic dynamics 31 IMF working papers 30 Working papers in economics 30 CORE discussion paper : DP 29 Oxford economic papers 29 Journal of economic theory 28 Macroeconomic dynamics 28 Social choice and welfare 28 International Tax and Public Finance 27
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Source
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ECONIS (ZBW) 7,085 RePEc 718 EconStor 364 USB Cologne (business full texts) 37 BASE 13 USB Cologne (EcoSocSci) 10 Other ZBW resources 10
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Showing 1 - 50 of 8,237
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Sensitivity versus size : implications for tax competition
Agrawal, David R.; Bagh, Adib; Mardan, Mohammed - 2025
The conventional wisdom is that a big jurisdiction sets a higher tax rate than a small jurisdiction. We show this result arises due to simplifying assumptions that imply tax-base sensitivities are equal across jurisdictions. When more than two jurisdictions compete in commodity taxes, tax-base...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015182864
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The political economy of joint taxation
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2025
Joint taxation of married couples represents a puzzle for welfare economics. We investigate whether political economy forces can explain its persistence. We develop sufficient statistics to determine whether a reform towards individual taxation would garner majority support and apply this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330407
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Normative judgments implicit in the tax system : a simulation approach
Isaak, Niklas; Jessen, Robin - 2024
How much does society value redistribution? The common method to derive inverse-optimum welfare weights is by inverting an optimal-tax model. Our alternative imposes fewer restrictions on labor supply and enables comparisons across household types. We use a structural labor supply model to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015210617
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Pareto-improvements, welfare trade-offs and the taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024
We develop a theory of tax reforms for a setting with multi-dimensional heterogeneity amongst taxpayers and multiple economic decisions that are all subject to fixed and variable costs. The theorems in this paper provide a complete characterization of the conditions under which Pareto- or...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015145041
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Pareto-improvements, welfare trade-offs and the taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024
We develop a theory of tax reforms for a setting with multi-dimensional heterogeneity amongst taxpayers and multiple economic decisions that are all subject to fixed and variable costs. The theorems in this paper provide a complete characterization of the conditions under which Pareto- or...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156748
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Normative judgments implicit in the tax system : a simulation approach
Isaak, Niklas; Jessen, Robin - 2024
How much does society value redistribution? The common method to derive inverse-optimum welfare weights is by inverting an optimal-tax model. Our alternative imposes fewer restrictions on labor supply and enables comparisons across household types. We use a structural labor supply model to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015162768
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Optimal income tax deductions for mixed business and personal expenditures
Goldin, Jacob; Köhne, Sebastian; Lawson, Nicholas - 2024
We study the optimal taxation of expenditures that generate income while also serving a consumption function. We characterize the Pareto optimal income tax deduction for such mixed-purpose expenditures within a generalized Atkinson-Stiglitz model. Pareto optimality requires a partial deduction...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164622
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Is a uniform price on carbon desirable? : a public finance perspective
Bierbrauer, Felix - 2024 - This version: June 29, 2024
Should climate policy rely on a price of Carbon that is uniform across sectors? This paper studies this question from a public finance perspective. It is found that a justification for a uniform price can be given, but it relies on strong assumptions, among them indifference with respect to the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014578537
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Is a market-based approach to climate policy desirable?
Bierbrauer, Felix - 2024 - This version: February 25, 2024
A uniform price for carbon is at the center of market-based approaches to climate policy. Actual climate policy, by contrast, has many sector-specific rules. This paper studies the desirability of the market-based approach using tools from the theory of taxation. It is found that a justification...
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Optimal taxation and other-regarding preferences
Aronsson, Thomas; Johansson-Stenman, Olof - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015185237
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Top income taxation : efficiency, social welfare and the Laffer curve
Lundberg, Jacob - 2024
This paper develops a comprehensive framework for analyzing the revenue, efficiency and social welfare implications of top income taxation. It generalizes the Saez (2001) formula for the optimal top tax rate by deriving analytical expressions for the Laffer curve and excess burden. Applied to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014551958
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Essays on taxation, externalities, and poverty traps
Fei, Ao - 2024
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality, as well as theoretical frameworks for optimal taxation....
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Optimal redistributive policy under disaster risk : self-protection, social mitigation and social adaptation
Tsugawa, Shuichi - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014525211
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Are fuel taxes redundant when an emission tax is introduced for life-cycle emissions?
Ino, Hiroaki; Matsumura, Toshihiro - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536361
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Fiscal management of aggregate demand : the effectiveness of labor tax credits
Ferrière, Axelle; Navarro, Gaston - 2024
We use a quantitative heterogeneous agent model with nominal rigidities and unemployment risk to analyze the effectiveness of several fiscal policies in stabilizing a demand-driven recession. The model delivers empirically realistic distributions of marginal propensities to consume (mpc) and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084354
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality, as well as theoretical frameworks for optimal taxation....
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Charity, status, and optimal taxation : welfarist and non-welfarist approaches
Aronsson, Thomas; Johansson-Stenman, Olof; Wendner, Ronald - 2024
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
This chapter examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality, as well as theoretical frameworks for optimal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015076058
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Optimal fiscal reform with many taxes
Carroll, Daniel R.; Luduvice, André Victor Doherty; … - 2024
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Adaptive maximization of social welfare
Cesa-Bianchi, Nicolò; Colomboni, Roberto; Kasy, Maximilian - 2024
We consider the problem of repeatedly choosing policies to maximize social welfare. Welfare is a weighted sum of private utility and public revenue. Earlier outcomes inform later policies. Utility is not observed, but indirectly inferred. Response functions are learned through experimentation....
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Adaptive maximization of social welfare
Cesa-Bianchi, Nicolò; Colomboni, Roberto; Kasy, Maximilian - 2024
We consider the problem of repeatedly choosing policies to maximize social welfare. Welfare is a weighted sum of private utility and public revenue. Earlier outcomes inform later policies. Utility is not observed, but indirectly inferred. Response functions are learned through experimentation....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014637490
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From public finance to public economics
Desmarais-Tremblay, Maxime; Johnson, Marianne F.; … - In: The European journal of the history of economic thought 30 (2023) 5, pp. 934-964
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Optimal taxation and other-regarding preferences
Aronsson, Thomas; Johansson-Stenman, Olof - 2023
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Redistribution with unequal life expectancy
Köhne, Sebastian - 2023
This paper introduces life expectancy inequality into a tractable Mirrleesian life-cycle model and characterizes the optimal income tax policy using theory and calibration. A positive association between life expectancy and income counteracts the well-known static pattern of declining marginal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014382962
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Optimal taxation and other-regarding preferences
Aronsson, Thomas; Johansson-Stenman, Olof - 2023
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Too much of a good thing? : using tax incentives to stimulate dual-earner couples
Boer, Henk-Wim de; Jongen, Egbert L. W.; Koot, Patrick - 2023
Following major tax-benet reforms over the past decades, the Netherlands is the international front-runner in stimulating dual-earner couples via the tax system. In this paper we consider whether or not it has perhaps gone too far, using the inverse-optimal method of optimal taxation to recover...
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Fiscal aspects of the equity-efficiency trade-off
Dalamagas, Basil A.; Leventides, John; Tantos, Stefanos - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395400
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Redistributive income taxation with directed technical change
Löbbing, Jonas - 2023
What are the implications of (endogenous) directed technical change for the design of redistributive income taxes? I study this question in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. Under certain conditions, any progressive tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014496399
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Global public goods, fiscal policy coordination, and welfare in the world economy
Agénor, Pierre-Richard; Silva, Luiz A. Pereira da - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014322413
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Welfare effects of indirect tax policies in West Africa
Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023
In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014251962
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Pareto-improving tax reforms and the earned income tax credit
Bierbrauer, Felix; Boyer, Pierre C.; Hansen, Emanuel - In: Econometrica : journal of the Econometric Society, an … 91 (2023) 3, pp. 1077-1103
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Information nudges, subsidies, and crowding out of attention : field evidence from energy efficiency investments
Rodemeier, Matthias; Löschel, Andreas - 2023
How can information substitute or complement financial incentives such as Pigouvian subsidies? We answer this question in a large-scale field experiment that cross-randomizes energy efficiency subsidies with information about the financial savings of LED lighting. Information has two effects: It...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014279873
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The optimal fuel and emission tax combination for life-cycle emissions under imperfect competition
Ino, Hiroaki; Matsumura, Toshihiro - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014293049
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Optimal fiscal reform with many taxes
Carroll, Daniel R.; Luduvice, André Victor Doherty; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014295359
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Optimal subsidies for residential solar
Colas, Mark; Saulnier, Emmett - 2023 - This Version: August 2023
We study the spatial misallocation resulting from subsidies for residential solar panels in the US and quantify the associated environmental costs. We build a structural model of solar panel demand and electricity production across the country and estimate the model by combining 1) remotely...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014284675
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The bright side of tax evasion
Mill, Wladislaw; Schneider, Cornelius Johannes Franziskus - 2023
This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical discussions have presented mixed outcomes as to whether allowing taxpayers to opt into uncertainty could indeed enhance overall tax revenues. In this study, we conducted an original...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014334081
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014481058
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014267188
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Optimal commodity taxation when households earn multiple incomes
Spiritus, Kevin - In: International tax and public finance 32 (2025) 1, pp. 98-119
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330666
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The Political Economy of Joint Taxation
Bierbrauer, Felix J.; Boyer, Pierre C.; Peichl, Andreas; … - 2025
Joint taxation of married couples represents a puzzle for welfare economics. We investigate whether political economy forces can explain its persistence. We develop sufficient statistics to determine whether a reform towards individual taxation would garner majority support and apply this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015398914
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Sensitivity Versus Size: Implications for Tax Competition
Agrawal, David R.; Bagh, Adib; Mardan, Mohammed - 2025
The conventional wisdom is that a big jurisdiction sets a higher tax rate than a small jurisdiction. We show this result arises due to simplifying assumptions that imply tax-base sensitivities are equal across jurisdictions. When more than two jurisdictions compete in commodity taxes, tax-base...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339576
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On the optimal capital tax rate in overlapping generations models with capital-skill complementarity
Heer, Burkhard - 2025
The optimal capital income tax rate has been shown to be nonzero in overlapping generations (OLG) models, as it helps redistribute income between cohorts and individuals with different labor supply elasticities and individual productivities. We show in a medium-scale OLG model that the optimal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396797
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Optimal redistribution with labor supply dependent productivity
Gürer, Eren; Weichenrieder, Alfons J. - 2025
This study examines optimal government redistribution in a Mirrleesian framework, accounting for a negative effect of longer working hours on productivity. A government ignoring this effect perceives labor supply as insufficient and sets lower marginal income taxes to encourage work. In...
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Optimal fiscal policy under endogenous disaster risk : how to avoid wars?
Valaitis, Vytautas; Villa, Alessandro T. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394615
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Optimal redistributive charity
Aronsson, Thomas; Johansson-Stenman, Olof; Wendner, Ronald - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394852
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Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure
Gerritsen, Aart - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394859
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Optimal taxation of normal and excess returns to risky assets
Boadway, Robin W.; Spiritus, Kevin - 2025
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Revealing inequality aversion from tax policy and the role of non-discrimination
Berg, Kristoffer - In: Economica 92 (2025) 366, pp. 483-506
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402033
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Is the elasticity of taxable income mostly an income effect?
Dufour-Simard, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332480
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