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 …

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 …

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 …

earning abilities, into an optimum income taxation model with bequests motivated by joy of giving. We show that a tax on … inheritances and a uniform tax on all expenditures including bequests are equivalent and that either is desirable, according to an …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

variations in linear budget constraints. This is quite surprising since most income tax systems are nonlinear, generating … that are correct for variations in a linear income tax. Such a procedure leads to incorrect results. The main purpose of … this paper is to show how to correctly calculate the marginal deadweight loss when the income tax is nonlinear. A second …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. …

'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. …