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 …

income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by … making use of a large panel of Swedish tax payers over the period 1991-2002. Changes in statutory tax rates as well as … discretionary changes in tax bracket thresholds provide exogenous variations in tax rates that can be used to identify income …

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of … Income Tax Reform should be brought forward. The present paper assesses the welfare and macroeconomic consequences of the … German Income Tax Reform in the scope of a simplified DGE model of the Auerbach-Kotlikoff type and deals explicitly with the …

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

household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that …