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Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy
Koethenbuerger, Marko; Poutvaara, Panu - 2021
Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future … show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … prevailing tax mix is sufficiently skewed towards wage taxation …
Persistent link: https://www.econbiz.de/10013316664
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Endogenous Longevity and Optimal Tax Progressivity
Heer, Burkhard; Rohrbacher, Stefan - 2021
We study the impact of endogenous longevity on optimal tax progressivity and inequality in an overlapping generations model with skill heterogeneity. Higher tax progressivity decreases both the longevity gap and net income inequality, but at the expense of lower average lifetime and lower...
Persistent link: https://www.econbiz.de/10013314957
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Politics and Income Taxes : Progress and Progressivity
Berliant, Marcus; Boyer, Pierre - 2022
This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We …
Persistent link: https://www.econbiz.de/10014243080
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Age-Targeted Income Taxation, Labor Supply, and Retirement
Gustafsson, Johan - 2021
This paper studies the life-cycle effects of favorable marginal tax treatment of older workers on their optimal life cycle labor supply, retirement timing, and savings. I develop a structural model in continuous time where the life-cycle of a representative agent is divided into three distinct...
Persistent link: https://www.econbiz.de/10013235104
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Optimal Income Taxation with Labor Supply Responses at Two Margins : When is an Earned Income Tax Credit Optimal?
Hansen, Emanuel - 2021
This paper studies optimal non-linear income taxation in a model with labor supply responses at the intensive (hours …
Persistent link: https://www.econbiz.de/10013250261
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Pawns and Queens Revisited : Public Provision of Private Goods When Individuals Make Mistakes
Pirttila, Jukka; Tenhunen, Sanna - 2021
This paper analyses the optimal tax policy and public provision of private goods when individuals differ in two respects: income-earning ability and rationality. Publicly provided goods should be overprovided or subsidised, relative to the decentralised optimum, if society's marginal valuation...
Persistent link: https://www.econbiz.de/10013318503
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Estimating Income Responses to Tax Changes : A Dynamic Panel Data Approach
Holmlund, Bertil; Söderström, Martin - 2021
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable 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...
Persistent link: https://www.econbiz.de/10013316814
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Will the Remote Work Revolution Undermine Progressive State Income Taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
The remote work revolution raises the possibility that a larger segment of the population will be able to sever the geographic linkage between home and work. What are the taxing rights of states as to nonresident remote workers? May a state impose income taxes on nonresident employees only to...
Persistent link: https://www.econbiz.de/10014081590
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Labor income taxation, human capital and growth: the role of child care
Casarico, Alessandra; Sommacal, Alessandro - 2008
the effects of labor income taxation on growth. We develop an OLG model where formal schooling and child care enter the … to the effects of labor income taxation on growth. …
Persistent link: https://www.econbiz.de/10010264409
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Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs
Kindermann, Fabian - 2019
The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to …
Persistent link: https://www.econbiz.de/10012892312