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Optimal Income Tax Deductions for Mixed Business and Personal Expenditures

Goldin, Jacob; Köhne, Sebastian; Lawson, Nicholas - National Bureau of Economic Research - 2024

We study the optimal taxation of expenditures that generate income while also serving a consumption function. We characterize the Pareto optimal income tax deduction for such mixed-purpose expenditures within a generalized Atkinson-Stiglitz model. Pareto optimality requires a partial deduction...

Persistent link: https://www.econbiz.de/10015171673

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

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

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

Risk Markups

Di Tella, Sebastian; Malgieri, Cedomir; Tonetti, Christopher - National Bureau of Economic Research - 2025

inefficient. This requires a subsidy equal to the aggregate markup, as in the traditional market-power perspective. However, even …

Persistent link: https://www.econbiz.de/10015409809

On the Optimal Provision of Social Insurance : Progressive Taxation versus Education Subsidies in General Equilibrium

Krueger, Dirk - 2015

In this paper we compute the optimal tax and education policy transition in an economy where progressive taxes provide social insurance against idiosyncratic wage risk, but distort the education decision of households. Optimally chosen tertiary education subsidies mitigate these distortions. We...

Persistent link: https://www.econbiz.de/10012457131

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

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

Consumption Insurance Against Wage Risk : Family Labor Supply and Optimal Progressive Income Taxation

Wu, Chunzan - 2019

We show that a calibrated life-cycle two-earner household model with endogenous labor supply can rationalize the extent of consumption insurance against shocks to male and female wages, as estimated empirically by Blundell, Pistaferri and Saporta-Eksten (2016) in U.S. data. In the model, 35% of...

Persistent link: https://www.econbiz.de/10012480409

Bargaining over Babies : Theory, Evidence, and Policy Implications

Doepke, Matthias - 2016

fertility rate compared to a general child subsidy …

Persistent link: https://www.econbiz.de/10012456602