the development in effective marginal tax rates and participation tax rates, and estimates, using the difference …-in-differences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities … for reforming the Swedish tax system to improve its labour market impacts. We suggest better targeting the earned income …

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …

additional redistribution. For the bequest tax the sign of the overall welfare effect depends on the reaction of bequests and on …We study the optimal tax system in a dynamic model where differences in wages induce differences in inheritances, and … framework. In particular, given an optimal income tax, a bequest tax as well as a consumption tax are potential instruments for …

distribution, review current capital tax practices and empirical findings regarding their effects on economic activity. The paper … implications for tax policy. …

optimal tax formulas, optimal schedular income tax rates additionally depend on cross-elasticities between tax bases capturing … and the taxation of couples. For these applications, we calculate income type-specific optimal tax rates for Germany using … rich panel data from administrative tax records. We first estimate income-type specific elasticities with respect to the …

. The robot tax exploits general-equilibrium effects to compress the wage distribution. Wage compression reduces income-tax … distortions of labor supply, thereby raising welfare. In the calibrated model, the optimal robot tax for the US is positive and … generates small welfare gains. As the price of robots falls, inequality rises but the robot tax and its welfare impact become …

's skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an … the economy. The government can correct for this distortion by use of differentiated tuition fees or tax rates. …

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual …

the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and … administrative tax records, we find that high-ability individuals bunch more than low-ability individuals. This ability gradient is …