robot tax that has featured prominently in the policy debate on automation and show that it could raise the capital stock … and per capita output at the steady state. However, the robot tax cannot induce a takeoff toward positive long-run growth. …

Constructing measures of post-tax income inequality that are consistent with national accounts requires the allocation … literature is to allocate this expenditure proportionally to post-tax cash income. We show that the gap in post-tax income shares …

Individuals vary considerably in how much they earn during their lifetimes. We study how the tax-and-transfer system o … life-cycle model, we find that redistribution by taxes and transfers off sets 54% of the inequality in lifetime earnings …

Individuals vary considerably in how much they earn during their lifetimes. This study examines the role of the tax … lifetime tax reform linking annual taxes to previous employment could improve the system's insurance capabilities, albeit at …

We argue that the tax capitalization effect is a function of the attention of market participants. Market reactions can … therefore be driven not only by the announcement dates of tax events but also by factors influencing the dissemination of tax … tax reform of 2009 by triple-difference estimation, we find evidence of a delayed market reaction long after the …

. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …