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Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth

Richter, Wolfram F. - 2010

This paper studies second best policies for education, saving, and labour in an OLG model in which endogenous growth results from human capital accumulation. Government expenditures have to be financed by linear instruments so that growth equilibria are inefficient. The inefficiency is...

Persistent link: https://www.econbiz.de/10013146790

Optimal Income Taxation with Uncertain Earnings : A Synthesis

Boadway, Robin - 2011

ex ante identical households and the no-risk case with heterogeneous abilities come out as special cases …

Persistent link: https://www.econbiz.de/10013117794

Optimal Income Taxation and Public Goods Provision in a Large Economy with Aggregate Uncertainty

Bierbrauer, Felix J. - 2009

We study a large economy model in which individuals have private information about their productive abilities and their preferences. Moreover, there is aggregate uncertainty so that the social benefits from taxation and public goods provision are a priori unknown. The analysis is based on a...

Persistent link: https://www.econbiz.de/10013158141

Redistribution and Insurance with Simple Tax Instruments

Findeisen, Sebastian - 2015

We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We … independent of the social welfare function and determined by the degree of income risk and risk aversion. The optimal linear … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results …

Persistent link: https://www.econbiz.de/10013020515

Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms

Bauer, Christian - 2011

We study the optimal combination of corporate tax rate and tax base in a model of a small open economy with heterogeneous firms. We show that it is optimal for the small country's government to effectively subsidize capital inputs by granting a tax allowance in excess of the true costs of...

Persistent link: https://www.econbiz.de/10013120658

Higher taxes at the top? : the role of tax avoidance

Uribe-Terán, Carlos - In: Journal of economic dynamics & control 129 (2021), pp. 1-27

Persistent link: https://www.econbiz.de/10013205473

The Elasticity of Taxable Income and Income-Shifting : What is 'Real' and What is Not?

Harju, Jarkko - 2014

Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in effort and other real economic activity, and how much is caused by tax avoidance and tax...

Persistent link: https://www.econbiz.de/10013049207

The Elasticity of Taxable Income in the Presence of Deduction Possibilities

Dörrenberg, Philipp - 2015

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare costs of taxation due to factors such as taxbase shifting. This paper provides an additional argument demonstrating the non-sufficiency of the ETI, namely tax deductions....

Persistent link: https://www.econbiz.de/10013021690

Strategic Nonlinear Income Tax Competition with Perfect Labor Mobility

Bierbrauer, Felix J. - 2011

Tax competition between two governments who choose nonlinear income tax schedules to maximize the average utility of its residents when skills are unobservable and labor is perfectly mobile is examined. We show that there are no Nash equilibria in which there is a skill type that pays positive...

Persistent link: https://www.econbiz.de/10013130417

Shall We Keep the Highly Skilled at Home? The Optimal Income Tax Perspective

Simula, Laurent - 2011

We examine how allowing individuals to emigrate to pay lower taxes abroad changes the optimal non-linear income tax scheme in a Mirrleesian economy. An individual emigrates if his domestic utility is less than his utility abroad net of migration costs, utilities and costs both depending on...

Persistent link: https://www.econbiz.de/10013130418

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