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A fair day's pay for a fair day's work : optimal tax design as redistributional arbitrage

Hellwig, Christian; Werquin, Nicolas - 2022

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

A fair day's pay for a fair day's work: optimal tax design as redistributional arbitrage

Hellwig, Christian; Werquin, Nicolas - 2022

Persistent link: https://www.econbiz.de/10012808064

A Fair Day’s Pay for a Fair Day’s Work : Optimal Tax Design as Redistributional Arbitrage

Hellwig, Christian; Werquin, Nicolas - 2022

Persistent link: https://www.econbiz.de/10013308771

Taxation with mobile high-income agents : experimental evidence on tax compliance and equity perceptions

Casal, Sandro; Grimm, Veronika; Schächtele, Simeon - In: Games 10 (2019) 4/42, pp. 1-29

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

Accuracy, Complexity, and the Income Tax

Kaplow, Louis - 1994

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/10012474303

Tax Collection Costs, Tax Evasion and Optimal Interest Rates

Yesin, Pinar - 2006

I investigate to what extent the cross-country variation in nominal interest rates can be explained as being due to governments' optimal response to economic conditions such as tax collection costs, tax evasion and government consumption needs. In particular, I study the effects of costly income...

Persistent link: https://www.econbiz.de/10012732930

Income tax evasion : tax elasticity, welfare, and revenue

Gillman, Max - 2020

This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output. It shows how an...

Persistent link: https://www.econbiz.de/10012294036

The elasticity of taxable income : new data and estimates for South Africa

Kemp, Johannes Hermanus - 2020

The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper extends work by Kemp (2019) by using a new panel of individual tax returns and the phenomenon of 'bracket creep' to produce updated estimates of...

Persistent link: https://www.econbiz.de/10012181104

The Choice of the Personal Income Tax Base

Gordon, Roger H. - 2014

-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

The elasticity of taxable income, welfare changes and optimal tax rates

Creedy, John - 2013

Persistent link: https://www.econbiz.de/10010244196

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