expectations, a structural labor demand model, and a tax-benefit microsimulation model. Our findings show that as of September 2020 …. However, the tax benefit system and discretionary policy responses to the crisis act as important income stabilizers, since …

Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth …. The estimated hypothetical wage distribution without the wealth tax is more unequal. Moreover, suggestive evidence …

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

. 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 …

allowed a tax-free return of capital contributed through new issues. A substantial difference is found between the regimes in …

The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal … tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a …

determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically … Atkinson-Stiglitz and Chamley-Judd results, this article raises the issue of tax-favored retirement savings, a topic where the …

loophole by providing grandfathering (exemption from withholding tax) for some securities. In this paper we compare the pre-tax … returns of exempt bonds and comparable taxable bonds. If working around the Savings Directive is difficult for tax evaders in … enough to allow tax evaders to continue evasion at no additional cost. The findings of our study are in line with this latter …