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redistribution. Within a Mirrleesian economy with earnings, consumption and retirement savings, we derive a novel formula for optimal … income and savings distortions based on redistributional arbitrage. We establish a sufficient statistics representation of … suggest that it is optimal to shift a substantial fraction of the top earners' tax burden from income to savings. …
Persistent link: https://www.econbiz.de/10012800892
Persistent link: https://www.econbiz.de/10012808064
redistribution. Within a Mirrleesian economy with earnings, consumption and retirement savings, we derive a novel formula for optimal … income and savings distortions based on redistributional arbitrage. We establish a sufficient statistics representation of … suggest that it is optimal to shift a substantial fraction of the top earners' tax burden from income to savings …
Persistent link: https://www.econbiz.de/10013308771
In a laboratory experiment on tax compliance, we model a situation in which high-income taxpayers can leave a tax system that finances a public good. We compare low-income taxpayers' compliance decisions and equity perceptions across treatments in which they are informed or not informed about...
Persistent link: https://www.econbiz.de/10012167860
framework of modern tax theory. The analysis focuses first on the parameters of the Personal Income Tax and Low Income Tax …
Persistent link: https://www.econbiz.de/10014082725
each individual in addition to earnings, in a setting where the first-best tax would be an ability tax. The theory lays out …
Persistent link: https://www.econbiz.de/10013052495
The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing attention and are estimated to be large. Yet most recognize that some degree of complexity is necessary if ability to pay is to be measured accurately. This article presents a framework...
Persistent link: https://www.econbiz.de/10013245108
of whether the court adopts the new rule, the Article concludes with the theory that, rather than a court using its “best …
Persistent link: https://www.econbiz.de/10013127347
Persistent link: https://www.econbiz.de/10010244196
-best tax would be an ability tax. The theory lays out an equity/efficiency trade off when choosing the tax base. In the …
Persistent link: https://www.econbiz.de/10012458439