Narrow search
Showing 1 - 10 of 1,331
Cover Image
Taxes and pensions
Diamond, Peter A. - 2009
Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor...
Persistent link: https://www.econbiz.de/10003850157
Cover Image
Optimal income taxation with unemployment and wage responses : a sufficient statistics approach
Kroft, Kory; Kucko, Kavan; Lehmann, Etienne; Schmieder, … - 2017
We derive a sufficient statistics optimal income tax formula in a general model that incorporates unemployment and endogenous wages, to study the shape of the tax and transfer system at the bottom of the income distribution. The sufficient statistics are the macro employment response to taxation...
Persistent link: https://www.econbiz.de/10011735961
Cover Image
Who participates in tax avoidance?
Alstadsæter, Annette; Jacob, Martin - 2013
This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...
Persistent link: https://www.econbiz.de/10009736758
Cover Image
Effective taxation of top incomes in Germany, 1992 - 2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003641752
Cover Image
The rich demystified : a reply to Bach, Corneo, and Steiner (2008)
Jacob, Martin (contributor); Niemann, Rainer (contributor);  … - 2008
The contribution Bach, Corneo, and Steiner (2008) has argued that the richʺ do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...
Persistent link: https://www.econbiz.de/10003791779
Cover Image
Top incomes and top taxes in Germany
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
Persistent link: https://www.econbiz.de/10003300942
Cover Image
International tax competition : zero tax rate at the top re-established
Blumḳin, Tomer; Tsadḳah, Efrayim; Shem-Ṭov, Yotam - 2012
In this paper we extend the zero tax at the top result obtained in the closed economy case with bounded skill distributions for the case of unbounded skill distributions in the presence of international labor mobility and tax competition. We show that in the equilibrium for the tax competition...
Persistent link: https://www.econbiz.de/10009540110
Cover Image
Distributional effects of the wealth tax under a lifetime-dynastic income concept
Halvorsen, Elin; Thoresen, Thor Olav - 2017
Recent books by Thomas Piketty (Piketty, 2014) and Anthony Atkinson (Atkinson, 2015) have brought the annual wealth tax … back on the policy agenda. Both authors suggest using the annual wealth tax to supplement the redistributional effects of …, the wealth tax is often not delivering the expected effects - a large share of the tax burden falls on people with low …
Persistent link: https://www.econbiz.de/10011717186
Cover Image
Optimal redistributive wealth taxation when wealth is more than just capital
Franks, Max; Edenhofer, Ottmar - 2020
We show how normative standpoints determine optimal taxation of wealth. Since wealth is not equal to capital, we find …
Persistent link: https://www.econbiz.de/10012162503
Cover Image
The Johansson-Samuelson theorem in general equilibrium : a rebuttal
Menoncin, Francesco (contributor);  … - 2008
The well-known Johansson-Samuelson Theorem proves that, in partial equilibrium, comprehensive income taxation with a uniform tax rate is neutral in terms of investment decisions, if fiscal depreciation allowances coincide with economic depreciation. In this article we show that this result does...
Persistent link: https://www.econbiz.de/10003730388