EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject:"optimal taxation"
Narrow search

Narrow search

Year of publication
Subject
All
Optimal taxation 7,333 Optimale Besteuerung 7,213 Theorie 5,793 Theory 5,712 Einkommensteuer 1,756 Income tax 1,716 optimal taxation 1,004 Kapitalertragsteuer 749 Capital income tax 737 Redistribution 696 Umverteilung 688 Steuerpolitik 493 Arbeitsangebot 479 Tax policy 477 Labour supply 460 Verbrauchsteuer 425 Excise tax 415 Ökosteuer 415 Environmental tax 412 Wohlfahrtsanalyse 398 Welfare analysis 396 Finanzpolitik 390 Fiscal policy 390 Steuerwirkung 361 Tax effects 350 Public goods 335 Öffentliche Güter 329 Steuerreform 322 Tax reform 306 Steuertheorie 305 Externalities 289 Einkommensverteilung 286 Overlapping Generations 286 Income distribution 283 Theory of taxation 280 Lohnsteuer 279 Overlapping generations 278 USA 278 Steuerprogression 276 Wage tax 273
more ... less ...
Online availability
All
Free 4,219 Undetermined 1,139 CC license 28
Type of publication
All
Book / Working Paper 5,528 Article 2,776 Other 4
Type of publication (narrower categories)
All
Working Paper 2,852 Graue Literatur 2,500 Non-commercial literature 2,500 Arbeitspapier 2,499 Article in journal 2,357 Aufsatz in Zeitschrift 2,357 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 Article 17 Bibliografie enthalten 17 Bibliography included 17 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
more ... less ...
Language
All
English 7,530 Undetermined 531 German 139 French 39 Spanish 20 Russian 17 Italian 8 Swedish 8 Polish 6 Portuguese 6 Norwegian 3 Bulgarian 1 Czech 1 Danish 1 Hungarian 1 Ukrainian 1
more ... less ...
Author
All
Aronsson, Thomas 212 Pestieau, Pierre 122 Cremer, Helmuth 113 Jacobs, Bas 99 Lehmann, Etienne 97 Micheletto, Luca 96 Bastani, Spencer 85 Bierbrauer, Felix 83 Kaplow, Louis 80 Slemrod, Joel 79 Saez, Emmanuel 78 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 59 Peichl, Andreas 58 Krueger, Dirk 57 Tsyvinski, Aleh 57 Schindler, Dirk 56 Gahvari, Firouz 55 Scheuer, Florian 55 Weinzierl, Matthew 55 Wendner, Ronald 55 Rees, Ray 51 Colombino, Ugo 49 Christiansen, Vidar 48 Tsadḳah, Efrayim 48 Brunner, Johann K. 47 Schöb, Ronnie 46 Apps, Patricia 45 Van der Linden, Bruno 45 Boyer, Pierre C. 41 Haufler, Andreas 40 Schjelderup, Guttorm 39
more ... less ...
Institution
All
National Bureau of Economic Research 210 CESifo 58 Institutionen för Nationalekonomi, Umeå Universitet 34 International Monetary Fund (IMF) 30 C.E.P.R. Discussion Papers 29 Institute for the Study of Labor (IZA) 28 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 27 Nationalekonomiska Institutionen, Uppsala Universitet 15 Society for Economic Dynamics - SED 15 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 Elsevier 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
more ... less ...
Published in...
All
CESifo working papers 349 Journal of public economics 242 CESifo Working Paper Series 226 NBER working paper series 210 NBER Working Paper 183 Working paper / National Bureau of Economic Research, Inc. 175 CESifo Working Paper 162 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 IZA Discussion Papers 71 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 68 Economics letters 65 IZA Discussion Paper 59 Discussion papers / CEPR 49 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 Umeå Economic Studies 34 CEPR Discussion Papers 33 IMF Working Papers 33 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 Public finance 28 Social choice and welfare 28
more ... less ...
Source
All
ECONIS (ZBW) 7,110 RePEc 751 EconStor 377 USB Cologne (business full texts) 37 BASE 13 USB Cologne (EcoSocSci) 10 Other ZBW resources 10
more ... less ...
Showing 1 - 10 of 8,308
Cover Image
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/10015182864
Saved in:
Cover Image
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/10015330407
Saved in:
Cover Image
Flexible retirement and optimal taxation
Ndiaye, Abdoulaye; Yu, Zhixiu - 2025
Raising the retirement age is a common policy response when social security schemes face fiscal pressures. We develop and estimate a dynamic life cycle model to study optimal retirement and tax policy when individuals face health shocks and income risk and make endogenous retirement decisions....
Persistent link: https://www.econbiz.de/10015407391
Saved in:
Cover Image
Optimal taxation with multiple incomes and types
Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; … - In: Theoretical economics : TE ; an open access journal in … 20 (2025) 2, pp. 543-581
We analyze the optimal nonlinear income tax schedule for taxpayers with multiple incomes and multiple unobserved characteristics. We identify smoothness assumptions and extensions of the single crossing conditions that enable the characterization of the optimum through variational calculus. Both...
Persistent link: https://www.econbiz.de/10015415275
Saved in:
Cover Image
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/10015210617
Saved in:
Cover Image
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/10015145041
Saved in:
Cover Image
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/10015156748
Saved in:
Cover Image
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/10015162768
Saved in:
Cover Image
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 …
Persistent link: https://www.econbiz.de/10015164622
Saved in:
Cover Image
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/10014578537
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...