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Redistributive income taxation with directed technical change

Löbbing, Jonas - 2023

What are the implications of (endogenous) directed technical change for the design of redistributive income taxes? I study this question in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. Under certain conditions, any progressive tax...

Persistent link: https://www.econbiz.de/10014496399

Optimal taxation under different concepts of justness

Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2017

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...

Persistent link: https://www.econbiz.de/10011721431

Taxes and the division of social status

Bastani, Spencer; Blumḳin, Tomer; Micheletto, Luca - 2023

Persistent link: https://www.econbiz.de/10014486892

The taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023

Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint...

Persistent link: https://www.econbiz.de/10014481058

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

Politically feasible reforms of non-linear tax systems

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas - 2020

We study reforms of non-linear income tax systems from a political economy perspective. We present a median voter theorem for monotonic tax reforms, reforms so that the change in the tax burden is a monotonic function of income. We also provide an empirical analysis of tax reforms, with a focus...

Persistent link: https://www.econbiz.de/10012237204

Adaptation, Anticipation-bias and optimal income taxation

Aronsson, Thomas; Schöb, Ronnie - 2012

-formation process. The analysis is based on a general equilibrium OLG model with endogenous labor supply and savings where each consumer …-bias through a combination of time-variant marginal labor income taxes and savings subsidies. Furthermore, the optimal policy mix … remains the same, irrespective of whether consumers commit to their original life-time plan for work hours and savings decided …