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Education and optimal dynamic taxation: The role of income-contingent student loans

Findeisen, Sebastian; Sachs, Dominik - 2012

We study Pareto optimal tax and education policies when human capital upon labor market entry is endogenous and … individuals face wage uncertainty. Though optimal labor distortions are history-dependent, i.e. depend on income and education …-contingent loans. To take themodel to the (US) data, we simplify the model to a binary education decision (graduating from college or …

Persistent link: https://www.econbiz.de/10010316898

Tax Avoidance and Intra-Family Transfers

Nordblom, Katarina; Ohlsson, Henry - 2005

To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of...

Persistent link: https://www.econbiz.de/10010321612

Post Mortem Reputation, Compensatory Gifts and Equal Bequests

Lundholm, Michael; Ohlsson, Henry - 1999

The empirical evidence suggests that parents use inter vivos gifts (i.e., transfers of tangible and financial property) to compensate less well off children whereas post mortem bequests are divided equally among siblings. We study a theoretical model assuming, first, that the amounts given is...

Persistent link: https://www.econbiz.de/10010321811

Volunteering and the State

Hackl, Franz; Halla, Martin; Pruckner, Gerald J. - 2009

This paper explores the capability of the state to affect the individual's decision to work for free. For this purpose we combine individual-level data from the European and World Values Survey with macroeconomic and political variables for OECD member countries. Empirically we identify three...

Persistent link: https://www.econbiz.de/10010294897

Inheritance tax planning at the end of life

Erixson, Oscar; Escobar, Sebastian - 2018

There is a ongoing debate about whether inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper,...

Persistent link: https://www.econbiz.de/10012013512

Social preferences and public economics: Mechanism design when social preferences depend on incentives

Bowles, Samuel; Hwang, Sung-Ha - 2007

Social preferences such as altruism, reciprocity, intrinsic motivation and a desire to uphold ethical norms are essential to good government, often facilitating socially desirable allocations that would be unattainable by incentives that appeal solely to self-interest. But experimental and other...

Persistent link: https://www.econbiz.de/10010287796

Social preferences and public economics: Mechanism design when social preferences depend on incentives

Bowles, Samuel; Hwang, Sung-Ha - 2008

Persistent link: https://www.econbiz.de/10010287863

Saving social security

Lane, Edward - 2024

For more than 25 years, the Social Security Trust Fund has been projected to run out of money in 2033 (give or take a few years), potentially causing benefits to be severely reduced in the absence of corrective legislative action. Today (February 2024), projections are made by the Social...

Persistent link: https://www.econbiz.de/10014581826

The evolution of owner-entrepreneurs' taxation: five tax regimes over a 160-year period

Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2022

The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by theoretical and empirical problems related to how to define and measure entrepreneurial income. We resolve these problems by drawing on a theoretical...

Persistent link: https://www.econbiz.de/10013331915

A 150-year Perspective on Swedish Capital Income Taxation

Du Rietz, Gunnar; Johansson, Dan; Stenkula, Mikael - 2014

This paper describes the evolution of capital income taxation, including corporate, dividend, interest, capital gains and wealth taxation, in Sweden between 1862 and 2010. To illustrate the evolution, we present annual time-series data on the marginal effective tax rates on capital income (METR)...

Persistent link: https://www.econbiz.de/10012654395