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Optimal nonlinear income taxation with productive government expenditure
Lai, Ching-Chong; Liao, Chih-Hsing - In: International Review of Economics & Finance 22 (2012) 1, pp. 66-77
This paper develops an endogenous growth model with a production externality and nonlinear income taxation, and uses it to examine how the fiscal authority devises its nonlinear tax structure from the viewpoint of welfare maximization. It is found that, in the Barro (1990) model, Pareto...
Persistent link: https://www.econbiz.de/10010573110
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A Positive Theory of Income Taxation
Carbonell-Nicolau, Oriol - In: Contributions to Theoretical Economics 9 (2009) 1, pp. 1553-1553
We explore the consequences of electoral competition for nonlinear income taxation. Our model is a dynamic version of the standard two-party electoral competition model adapted to nonlinear income taxation. The theory has a number of desirable features. First, equilibria always exist, even...
Persistent link: https://www.econbiz.de/10005046400
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The Objections against Workfare Revised
Lohse, Tim - In: Review of Economics 65 (2014) 1, pp. 95-118
Opponents of work obligations in return for transfer payments argue that workfare can crowd out private sector work …, that workfare harms the welfare of the poor and thereby reduces a society’s welfare in general. This paper analyzes these … objections against workfare in a discrete optimal income tax model. Workfare productivity emerges to be the crucial determinant …
Persistent link: https://www.econbiz.de/10011198678
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Improving taxes and transfers in Australia
Hemmings, Philip J.; Tuske, Annamaria - 2015
Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia,...
Persistent link: https://www.econbiz.de/10011398824
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Searching for the inclusive growth tax grail : the distributional impact of growth enhancing tax reform in Ireland
O'Connor, Brendan; Hynes, Terence; Haugh, David; … - 2015
The economic literature suggests that a revenue-neutral shift of tax revenues from income taxes to property taxes would increase GDP per capita in the medium term. This paper analyses for Ireland the consequences of such a shift in the tax mix. In particular, it examines whether this can be...
Persistent link: https://www.econbiz.de/10011399717
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Education and optimal dynamic taxation : the role of income-contingent student loans
Findeisen, Sebastian; Sachs, Dominik - 2012 - This version: September 20, 2012
We study Pareto optimal tax and education policies when human capital upon labor market entry is endogenous and individuals face wage uncertainty. Though optimal labor distortions are history-dependent, i.e. depend on income and education, simple policy instruments can yield the desired...
Persistent link: https://www.econbiz.de/10009743921
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Improving the tax system in Indonesia
Arnold, Jens Matthias - 2012
Indonesia has come a long way in improving its tax system over the last decade, both in terms of revenues raised and administrative efficiency. Nonetheless, the tax take is still low, given the need for more spending on infrastructure and social protection. With the exception of the natural...
Persistent link: https://www.econbiz.de/10009696506
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(Grund-)Steuerreform: die Diskussion der länderoffenen Arbeitsgruppe der Finanzminister
Löhr, Dirk - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 92 (2012) 12, pp. 815-821
Die Einheitswerte für Immobilien, auf die sich die Grundsteuer bezieht, wurden vom Bundesfinanzhof als verzerrend angesehen. Eine Arbeitsgruppe der Finanzminister beschäftigt sich schon seit Anfang 2010 mit diesem Problem. Dabei haben sich drei Modelle herauskristallisiert, die den Boden- und...
Persistent link: https://www.econbiz.de/10009682600
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Shifting from social security contributions to consumption taxes : the impact on low-income earner work incentives
Thomas, Alastair; Picos, Fidel - 2012
This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation results based on household budget survey microdata...
Persistent link: https://www.econbiz.de/10009686684
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The distributional effects of a carbon tax on current and future generations
Fried, Stephie; Novan, Kevin; Peterman, William B. - 2016
This paper examines the non-environmental welfare effects of introducing a revenue- neutral carbon tax policy. Using a life cycle model, we find that the welfare effects of the policy differ substantially for agents who are alive when the policy is enacted compared to those who are born into the...
Persistent link: https://www.econbiz.de/10011500375