Similar Search Results

Kaplow, Louis - National Bureau of Economic Research - 2022

This article explores subjects in optimal income taxation characterized by recent research interest, practical … savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and … nonwelfarist objectives, welfare weights, heterogeneous preferences, and taxation of the family …

Persistent link: https://www.econbiz.de/10013334417

Top Income Inequality and Tax Policy

Delestre, Isaac; Kopczuk, Wojciech; Miller, Helen; … - National Bureau of Economic Research - 2022

discuss options for reforming the taxation of top incomes …

Persistent link: https://www.econbiz.de/10013210046

Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax : Evidence from Norwegian Micro Data

Alstadsæter, Annette; Bjørneby, Marie; Kopczuk, Wojciech - National Bureau of Economic Research - 2022

valuation of different categories of assets in order to ease assessment and liquidity difficulties with this form of taxation … taxation on saving and portfolio composition. Our results highlight sensitivity of the strength of response to the base …

Persistent link: https://www.econbiz.de/10013210059

Bargaining over Taxes and Entitlements in the Era of Unequal Growth

Azzimonti, Marina; Karpuska, Laura; Mihalache, Gabriel - National Bureau of Economic Research - 2022

Entitlement programs have become an increasing component of total government spending in the US over the last six decades. To some observers, this growth of the welfare state is excessive and unwarranted. To others, it is a welcome counter-acting force to the rapid increase in income inequality....

Persistent link: https://www.econbiz.de/10013210072

Optimal Income Taxation and Charitable Giving

Kaplow, Louis - National Bureau of Economic Research - 2023

The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...

Persistent link: https://www.econbiz.de/10014421177

Fiscal Federalism and the Role of the Income Tax

Gordon, Roger H. - National Bureau of Economic Research - 2023

This paper rethinks the design of the income tax by assuming that the objective of the tax is not to redistribute from rich to poor but instead to provide some insurance to individuals against the uncertainties they face in their future earnings, a motivation for the tax proposed in Buchanan...

Persistent link: https://www.econbiz.de/10014421180

Racial Disparities in the Income Tax Treatment of Marriage

Holtzblatt, Janet; Joshi, Swati; Cahill, Nora R.; Gale, … - National Bureau of Economic Research - 2023

Although it is generally blind with respect to race, the federal individual income tax can create racial disparities when factors that affect tax liability are associated with race. We provide new evidence on racial differences in marriage penalties and bonuses in the income tax, using data from...

Persistent link: https://www.econbiz.de/10014421230

Behavioral Responses to Wealth Taxation : Evidence from Colombia

Londoño Vélez, Juliana; Ávila Mahecha, Javier - National Bureau of Economic Research - 2024

We study behavioral responses to personal wealth taxes in Colombia. We utilize tax microdata from 1993 to 2016 linked with the leaked Panama Papers to investigate offshoring to the country's key tax havens. We leverage variation from discrete jumps in tax liability and four major reforms to the...

Persistent link: https://www.econbiz.de/10014486226

The Short-Term Labor Supply Response to the Expanded Child Tax Credit

Enriquez, Brandon; Jones, Damon; Tedeschi, Ernest V. - National Bureau of Economic Research - 2023

We estimate the extensive and intensive margin labor supply response to the monthly Child Tax Credit disbursed in 2021 as a part of the American Rescue Plan Act. Using Current Population Survey microdata, we compare labor supply outcomes among households who qualify for varying relative...

Persistent link: https://www.econbiz.de/10014250128

The Offshore World According to FATCA : New Evidence on the Foreign Wealth of U.S. Households

Johannesen, Niels; Reck, Daniel; Risch, Max; Slemrod, Joel - National Bureau of Economic Research - 2023

This paper uses account-level information, reported to the IRS by foreign financial institutions under the Foreign Account Tax Compliance Act (FATCA), to produce new evidence on the foreign financial wealth of U.S. households. We find that U.S. taxpayers hold around $4 trillion in foreign...

Persistent link: https://www.econbiz.de/10014247977

1
2
3
4
5
6
7
8
9
10
Next
Last