payroll taxes and other withholding to fund retirement savings as akin to an income tax, while largely ignoring the distant … not act purely like a tax despite individuals’ non-optimizing savings behavior, and in some cases labor supply actually is …

raising the labor income tax rate; under a second, raising the targeted savings rate has no effect on labor supply; and under …

one-size-fits-all regulation like a sin tax. Of course, Early Decision regulations incur social costs and therefore …

fair social security have the highly distortionary effect of a tax on top of an existing tax (the income tax) because … respects, even with myopia, social security has qualitatively different effects than those of a tax levied on top of an … existing tax. Both social security and capital taxation may cause labor supply to rise or fall when individuals are myopic …

This paper studies the effect of top tax rates on inventors' mobility since 1977. We put special emphasis on "superstar … Patent Offices to track inventors' locations over time and combine it with international effective top tax rate data. We …% inventors are significantly affected by top tax rates when deciding where to locate. The elasticity of the number of domestic …