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The Choice of the Personal Income Tax Base
Gordon, Roger H. - 2014
each individual in addition to earnings, in a setting where the first-best tax would be an ability tax. The theory lays out …
Persistent link: https://www.econbiz.de/10013052495
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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
Gorry, Aspen - 2018
Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer behavior and consequently on tax revenues. Previous research finds that high-income individuals are the most sensitive to tax policy changes. However, these individuals have more...
Persistent link: https://www.econbiz.de/10012920894
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Accuracy, Complexity, and the Income Tax
Kaplow, Louis - 2021
The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing attention and are estimated to be large. Yet most recognize that some degree of complexity is necessary if ability to pay is to be measured accurately. This article presents a framework...
Persistent link: https://www.econbiz.de/10013245108
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Temptation and taxation with elastic labor
Tran, Chung - In: Economic modelling 70 (2018), pp. 351-369
Persistent link: https://www.econbiz.de/10012027939
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Optimal income taxation with a risky asset : the triple income tax
Schindler, Dirk (contributor) - 2006
Persistent link: https://www.econbiz.de/10003395214
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Optimal income taxation with uncertain earnings : a synthesis
Boadway, Robin W.; Sato, Motohiro - 2011
ex ante identical households and the no-risk case with heterogeneous abilities come out as special cases. -- optimal … income ; taxation ; wage risk …
Persistent link: https://www.econbiz.de/10009383580
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Employment Structure and the Rise of the Modern Tax System
Jensen, Anders - 2019
This paper studies how the transition from self-employment to employee-jobs over the long run of development explains growth in income tax capacity. I construct a new database which covers 100 household surveys across countries at different income levels and 140 years of historical data within...
Persistent link: https://www.econbiz.de/10012893585
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The Taxation of Superstars
Scheuer, Florian - 2015
How are optimal taxes affected by the presence of superstar phenomena at the top of the earnings distribution? To answer this question, we extend the Mirrlees model to incorporate an assignment problem in the labor market that generates superstar effects. Perhaps surprisingly, rather than...
Persistent link: https://www.econbiz.de/10013018739
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On the desirability of taxing capital income to reduce moral hazard in social insurance
Jacobs, Bas; Schindler, Dirk - 2009
This paper analyzes optimal linear taxes on labor income and savings in a standard two-period life-cycle model with … more attractive for social insurance if a larger part of risk is realized in the first period of the life-cycle. Our …-age individuals. -- optimal capital taxation ; risk ; Atkinson-Stiglitz theorem …
Persistent link: https://www.econbiz.de/10003887539
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Optimal student loans and graduate tax under moral hazard and adverse selection
Gary-Bobo, Robert; Trannoy, Alain - 2013
risky labour-market outcomes, adverse selection, moral hazard and risk aversion. The model combines structured student loans … (redistribution). In separating optima, the talented types bear more risk than the less-talented ones; they arise only if the social …
Persistent link: https://www.econbiz.de/10009754597