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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/10013390911

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

A unified perspective on efficiency, redistribution, and public policy

Kaplow, Louis - 2020

Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...

Persistent link: https://www.econbiz.de/10012174286

Study to quantify and analyse the VAT gap in the EU-27 member states

Barbone, Luca; Belkindas, Misha V.; Bettendorf, Leon; … - 2013

This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...

Persistent link: https://www.econbiz.de/10010209017

Study to quantify and analyse the VAT Gap in the EU Member States : 2015 Report

Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2015

This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...

Persistent link: https://www.econbiz.de/10011455906

How should capital be taxed? : theory and evidence from Sweden

Bastani, Spencer; Waldenström, Daniel - 2018

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...

Persistent link: https://www.econbiz.de/10011845732

How should capital be taxed? : theory and evidence from Sweden

Bastani, Spencer; Waldenström, Daniel - 2018

Persistent link: https://www.econbiz.de/10011825361

Redistribution of return inequality

Schulz, Karl - 2021

conventional wisdom, rather than calling for more redistribution, the presence of this scale dependence provides a rationale for …. At an aggregate level, a rise in redistribution induces a compression effect on the distribution of pre-tax returns. In … the financial market, I identify general equilibrium trickle-up externalities that provide a force for more redistribution …

Persistent link: https://www.econbiz.de/10012499593

An extended view on inequality and redistribution in the European Union : the role of indirect taxation and in-kind benefits

Christl, Michael; De Poli, Silvia; Köppl-Turyna, Monika - 2024

examined countries. While direct taxes and cash benefits are the main drivers of redistribution, in-kind benefits also play a … EU Member States. Our new, broader approach allows for more accurate assessments of redistribution and cross …

Persistent link: https://www.econbiz.de/10015156885

Optimal redistribution and monitoring of labor effort

Zoutman, Floris T.; Jacobs, Bas - 2014

This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that allows the government to verify labor effort at a positive, but non-infinite cost. Monitored individuals receive a penalty, which increases if individuals earn a lower income...

Persistent link: https://www.econbiz.de/10010249672