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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011673056
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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri; Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2014
at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …
Persistent link: https://www.econbiz.de/10010884365
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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri; Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2014
at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …
Persistent link: https://www.econbiz.de/10011079145
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Inequality Measurement and Tax/Transfer Policy
Apps, Patricia; Rees, Ray - 2020
We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle in-come...
Persistent link: https://www.econbiz.de/10012269448
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Inequality Measurement and Tax/Transfer Policy
Apps, Patricia; Rees, Ray - 2020
We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle income...
Persistent link: https://www.econbiz.de/10012270004
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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri; Apps, Patricia; Rees, Ray - 2014
at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …
Persistent link: https://www.econbiz.de/10010377287
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Inequality measurement and tax/transfer policy
Apps, Patricia; Rees, Ray - 2020
We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle in-come...
Persistent link: https://www.econbiz.de/10012231585
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Inequality measurement and tax/transfer policy
Apps, Patricia; Rees, Ray - 2020
We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle income...
Persistent link: https://www.econbiz.de/10012232795
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Optimal taxation, inequality and top incomes
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …
Persistent link: https://www.econbiz.de/10010374096
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Inequality Measurement and Tax/Transfer Policy
Apps, Patricia F. - 2020
We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle in-come...
Persistent link: https://www.econbiz.de/10012830349