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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
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Book-Value Wealth Taxation, Capital Income Taxation, and Innovation
Guvenen, Fatih; Kambourov, Gueorgui; Kuruşçu, Burhanettin - National Bureau of Economic Research - 2024
When is a wealth tax preferable to a capital income tax? When is the opposite true? More generally, can capital taxation be structured to improve productivity, incentivize innovation, and ultimately increase welfare? We study these questions theoretically in an infinite-horizon model with...
Persistent link: https://www.econbiz.de/10014576614
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Optimal Income Taxation
Kaplow, Louis - National Bureau of Economic Research - 2022
This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout, the analysis highlights paths for further investigation....
Persistent link: https://www.econbiz.de/10013334417
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Reducing severance costs or subsidizing permanent job creation : which policy is more effective to reduce duality?
Osuna, Victoria - 2015
matching type by García-Pérez and Osuna (Dual labour markets and the tenure distribution: Reducing severance pay or introducing …
Persistent link: https://www.econbiz.de/10011290858
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Chapter 18 Job reallocation, employment fluctuations and unemployment
Mortensen, Dale T.; Pissarides, Christopher A. - In: Handbook of macroeconomics : volume 1, part B, (pp. 1171-1228). 1999
to the explanation of differences in unemployment rates in industrialized countries. The search and matching model is …The purpose of this chapter is twofold. First, it reviews the model of search and matching equilibrium and derives the … properties of employment and unemployment equilibrium. Second, it applies the model to the study of employment fluctuations and …
Persistent link: https://www.econbiz.de/10014024227
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Human capital, multiple income risk and social insurance
Schindler, Dirk (contributor) - 2008
shocks. We derive the optimal public policy mix of taxation and education policy. We show that risks can be efficiently … of relying on progressive wage taxation and granting education subsidies is an optimal response to wage and capital risks …
Persistent link: https://www.econbiz.de/10003756908
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The political economy of income taxation under asymmetric information : the two-type case
Roemer, John E. - In: SERIEs : Journal of the Spanish Economic Association 3 (2012) 1/2, pp. 181-199
The apparent ubiquity of progressive taxation in advanced democracies has animated research by political economists in the past decade, but little progress has been made in modeling political equilibria over tax policy when labor supply is elastic with respect to taxation. Here, we postulate an...
Persistent link: https://www.econbiz.de/10009506419
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How taxes and spending on education influence economic growth in Poland
Konopczyński, Michał - In: Contemporary economics 8 (2014) 3, pp. 329-347
education by 1 pp of GDP would increase the growth rate by approximately 0.3 pp. …
Persistent link: https://www.econbiz.de/10010414741
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Chapter 12. Taxation, Pensions, and Demographic Change
Woodland, A. - In: Handbook of the economics of population aging : Volume 1, (pp. 713-780). 2016
This chapter provides a review of some implications of demographic shift arising from population aging for fiscal policy, taxation policy, and social security settings. The key implications of population aging that have been forthcoming from the many national and international macroeconomic...
Persistent link: https://www.econbiz.de/10014023468
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Does the tax system encourage too much education?
Alstadsæter, Annette - In: FinanzArchiv : European journal of public finance 59 (2002/2003) 1, pp. 27-48
Persistent link: https://www.econbiz.de/10001732581