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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

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

Labor Supply Response to the Earned Income Tax Credit

Eissa, Nada - 1995

the standard deduction for head of household filers, are predicted by economic theory to have reinforced the impact of the …

Persistent link: https://www.econbiz.de/10012473724

Tax Policy Toward Low-Income Families

Hoynes, Hilary - 2016

In this paper, we review the most prominent provision of the federal income tax code that targets low-income tax filers, the Earned Income Tax Credit (EITC), as well as the structurally similar Child Tax Credit (CTC). We frame the paper around what we see as the programs' goals: distributional,...

Persistent link: https://www.econbiz.de/10012456594

Child Tax Benefits and Labor Supply : Evidence from California

Goldin, Jacob; Homonoff, Tatiana; Lal, Neel A.; Lurie, Ithai - National Bureau of Economic Research - 2024

The largest tax-based social welfare programs in the US limit their benefits to taxpayers with labor market income. Eliminating these work requirements would better target transfers to the neediest families but risks attenuating tax-based incentives to work. We study changes in labor force...

Persistent link: https://www.econbiz.de/10014528385

The Short-Term Labor Supply Response to the Expanded Child Tax Credit

Enriquez, Brandon; Jones, Damon; Tedeschi, Ernest V. - National Bureau of Economic Research - 2023

We estimate the extensive and intensive margin labor supply response to the monthly Child Tax Credit disbursed in 2021 as a part of the American Rescue Plan Act. Using Current Population Survey microdata, we compare labor supply outcomes among households who qualify for varying relative...

Persistent link: https://www.econbiz.de/10014250128

Pensioners Without Borders : Agglomeration and the Migration Response to Taxation

Kalin, Salla; Levy, Antoine B.; Muñoz, Mathilde - National Bureau of Economic Research - 2024

This paper investigates whether and why pensioners move across borders in response to tax rate differentials. In 2013, retirees relocating to Portugal became eligible to a full tax exemption of foreign-source pensions. Contrary to the broadly held belief that seniors "age in place", we find...

Persistent link: https://www.econbiz.de/10015056216

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