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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

Global High-Resolution Estimates of the United Nations Human Development Index Using Satellite Imagery and Machine-learning

Sherman, Luke; Proctor, Jonathan; Druckenmiller, Hannah; … - National Bureau of Economic Research - 2023

The United Nations Human Development Index (HDI) is arguably the most widely used alternative to gross domestic product for measuring national development. This is in large part due to its multidimensional nature, as it incorporates not only income, but also education and health. However, the...

Persistent link: https://www.econbiz.de/10014247965

Real-Time Poverty, Material Well-Being, and the Child Tax Credit

Han, Jeehoon; Meyer, Bruce D.; Sullivan, James X. - National Bureau of Economic Research - 2022

In response to the COVID-19 pandemic two new timely poverty measures have been developed to monitor fast …-changing economic conditions for the most deprived. The Han et al. near real-time poverty measure uses responses to a global income … poverty measure, widely cited in the media, uses data from the Annual Social and Economic Supplement to the CPS and other …

Persistent link: https://www.econbiz.de/10013362025

Children's Indirect Exposure to the U.S. Justice System : Evidence from Longitudinal Links between Survey and Administrative Data

Finlay, Keith; Mueller-Smith, Michael; Street, Brittany - National Bureau of Economic Research - 2023

Children's indirect exposure to the justice system through biological parents or co-resident adults is both a marker of their own vulnerability and a measure of the justice system's expansive reach in society. Estimating the size of this population for the United States has historically been...

Persistent link: https://www.econbiz.de/10014287362

Globalization and Factor Income Taxation

Bachas, Pierre; Fisher-Post, Matthew H.; Jensen, Anders; … - National Bureau of Economic Research - 2022

How has globalization affected the relative taxation of labor and capital, and why? To address this question we build and analyze a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by combining national accounts data with government revenue...

Persistent link: https://www.econbiz.de/10013172119

Notes on Optimal Wage Taxation and Uncertainty

Eaton, Jonathan - 1979

Most contributions to optimal tax theory have assumed that all prices, including that of leisure, are known with certainty. The purpose of this paper is to analyze optimal taxation when workers have imperfect information about their wages at the time they choose their labor supplies. Both...

Persistent link: https://www.econbiz.de/10012478760

Dynamic Taxation

Stantcheva, Stefanie - 2020

This paper reviews recent advances in the study of dynamic taxation, considering three main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics approaches. In the first approach, agents' heterogeneous abilities to earn income are private information and evolve...

Persistent link: https://www.econbiz.de/10012479228

Optimal Control of Externalities in the Presence of Income Taxation

Kaplow, Louis - 2006

A substantial literature examines second-best environmental policy, focusing particularly on how the Pigouvian directive that marginal taxes should equal marginal external harms needs to be modified in light of the preexisting distortion due to labor income taxation. Additional literature is...

Persistent link: https://www.econbiz.de/10012466326

The Optimal Taxation of Unskilled Labor with Job Search and Social Assistance

Boone, Jan - 2003

In order to explore the optimal taxation of low-skilled labor, we extend the standard model of optimal non-linear income taxation in the presence of quasi-linear preferences in leisure by allowing for involuntary unemployment, job search and an exogenous welfare benefit. In trading off...

Persistent link: https://www.econbiz.de/10012468913

Learning and (or) Doing : Human Capital Investments and Optimal Taxation

Stantcheva, Stefanie - 2015

This paper considers a dynamic taxation problem when agents can allocate their time between working and investing in their human capital. Time investment in human capital, or "training," increases the wage and can interact with an agent's intrinsic, exogenous, and stochastic earnings ability. It...

Persistent link: https://www.econbiz.de/10012457287