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Optimal Income Taxation and Charitable Giving
Kaplow, Louis - National Bureau of Economic Research - 2023
The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...
Persistent link: https://www.econbiz.de/10014421177
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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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The Optimal Treatment of Tax Expenditures
Saez, Emmanuel - 2000
subsidy rates on earnings and the contribution good are expressed in terms of empirically estimable parameters and the … redistributive tastes of the government. The optimal subsidy on the contribution good is increasing in the size of the price … of the public good effect of the contribution good. Numerical simulations show that the optimal subsidy on contributions …
Persistent link: https://www.econbiz.de/10012470670
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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
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Optimal Income Taxation with Unemployment and Wage Responses : A Sufficient Statistics Approach
Kroft, Kory - 2015
This paper reassesses whether the optimal income tax program features an Earned Income Tax Credit (EITC) or a Negative Income Tax (NIT) at the bottom of the income distribution, in the presence of unemployment and wage responses to taxation. The paper makes two key contributions. First, it...
Persistent link: https://www.econbiz.de/10012456914
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Bunching and Taxing Multidimensional Skills
Boerma, Job; Tsyvinski, Aleh; Zimin, Alexander P. - National Bureau of Economic Research - 2022
We characterize optimal policies in a multidimensional nonlinear taxation model with bunching. We develop an empirically relevant model with cognitive and manual skills, firm heterogeneity, and labor market sorting. The analysis of optimal policy is based on two main results. We first derive an...
Persistent link: https://www.econbiz.de/10013210043
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Fiscal Federalism and the Role of the Income Tax
Gordon, Roger H. - National Bureau of Economic Research - 2023
This paper rethinks the design of the income tax by assuming that the objective of the tax is not to redistribute from rich to poor but instead to provide some insurance to individuals against the uncertainties they face in their future earnings, a motivation for the tax proposed in Buchanan...
Persistent link: https://www.econbiz.de/10014421180
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Gender Based Taxation and the Division of Family Chores
Alesina, Alberto - 2007
Gender-Based Taxation (GBT) satisfies Ramsey's rule of optimality because it taxes at a lower rate the more elastic labor supply of women. This holds when different elasticities between men and women are taken as exogenous. We study GBT in a model in which labor supply elasticities emerge...
Persistent link: https://www.econbiz.de/10012465001
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The Optimal Income Taxation of Couples
Kleven, Henrik Jacobsen - 2006
This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social...
Persistent link: https://www.econbiz.de/10012465976
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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
capital income tax can be positive or negative (a subsidy). We then endogenize the entrepreneurial productivity distribution …
Persistent link: https://www.econbiz.de/10014576614