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Taxing Humans : Pitfalls of the Mechanism Design Approach and Potential Resolutions

Rees-Jones, Alex - 2017

A growing body of evidence suggests that psychological biases can lead different implementations of otherwise equivalent tax incentives to result in meaningfully different behaviors. We argue that in the presence of such failures of "implementation invariance," decoupling the question of optimal...

Persistent link: https://www.econbiz.de/10012453733

Tax Structure and Government Behavior : Implications for Tax Policy

Gordon, Roger H. - 1999

desirable directions, but it also makes Pigovian taxes on negative externalities less effective …

Persistent link: https://www.econbiz.de/10012471546

Taxation and Saving

Bernheim, B. Douglas - 1999

In this survey, I summarize and evaluate the extant literature concerning taxation and personal saving. I describe the theoretical models that economists have used to depict saving decisions, and I explore the positive and normative implications of these models. The central positive question is...

Persistent link: https://www.econbiz.de/10012471740

Transfer Motives and Tax Policy

Kaplow, Louis - 1999

This paper considers the optimal tax treatment of voluntary transfers to individuals in a" framework that integrates redistributive income taxation and estate and gift taxation. Under this" formulation, redistributive considerations become secondary. The optimal tax treatment of" transfers...

Persistent link: https://www.econbiz.de/10012471814

Who Pays Sin Taxes? : Understanding the Overlapping Burdens of Corrective Taxes

Conlon, Christopher; Rao, Nirupama L.; Wang, Yinan - National Bureau of Economic Research - 2021

We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol … sin taxes, are older, less educated, and lower income. Taxes on sugary beverages broaden the tax base but add to the … burdens of heavily taxed households. Efforts to increase sin taxes should consider the heavy burdens borne by few households …

Persistent link: https://www.econbiz.de/10012660071

A q Theory of Government Debt and Taxes

Jiang, Wei; Sargent, Thomas J.; Wang, Neng; Yang, Jinqiang - National Bureau of Economic Research - 2022

An optimal tax and government borrowing plan in a setting with tax distortions (Barro, 1979) locally pin down the marginal cost of servicing government debt, called marginal p. An option to default determines the government's debt capacity and its optimal state-contingent risk management...

Persistent link: https://www.econbiz.de/10013191026

Taxation and Savings - A Neoclassical Perspective

Kotlikoff, Laurence J. - 1984

, marginal and intra-marginal taxation, and the level of government consumption. Conventional accounting measures of "taxes …

Persistent link: https://www.econbiz.de/10012477793

An Optimal Taxation Approach to Fiscal Federalism

Gordon, Roger H. - 1982

to provide, and what types of taxes, and which tax rates, to use in funding the public goods. In this paper we explore …

Persistent link: https://www.econbiz.de/10012478100

The Taxation of Exhaustible Resources

Dasgupta, Partha - 1980

framework within which a large variety of taxes can be analyzed is developed and then applied to a number of specific taxes. It …

Persistent link: https://www.econbiz.de/10012478709

Optimal Tax Theory : Econometric Evidence and Tax Policy

Boskin, Michael J. - 1976

The purpose of this paper is to provide a progress report on the issue of the implications of optimal tax theory and recent econometric evidence for tax policy. Toward this end, Section 2 provides a brief and often heuristic summary of the major results of optimal tax theory. Section 3 reports...

Persistent link: https://www.econbiz.de/10012478977