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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
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The welfare effects of persuasion and taxation : theory and evidence from the field
Rodemeier, Matthias; Löschel, Andreas - 2020
How much information should governments reveal to consumers if consumption choices have uninternalized consequences to society? How does an alternative tax policy compare to information disclosure? We develop a price theoretic model of information design that allows empiricists to identify the...
Persistent link: https://www.econbiz.de/10012206579
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Optimal social assistance and unemployment insurance in a life-cycle model of family labor supply and savings
Haan, Peter; Prowse, Victoria - 2015
-related Unemployment Insurance. Reecting that married couples obtain intra-household insurance by making labor supply choices for both …
Persistent link: https://www.econbiz.de/10010530687
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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
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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
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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
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Adaptation, Anticipation-bias and optimal income taxation
Aronsson, Thomas; Schöb, Ronnie - 2012
Adaptation is omnipresent but people systematically fail to correctly anticipate the degree to which they adapt. This leads individuals to make inefficient intertemporal decisions. This paper concerns optimal income taxation to correct for such anticipation-biases in a framework where consumers...
Persistent link: https://www.econbiz.de/10009559801
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Capital income taxation, public capital and matching frictions in an overlapping generations model
Watanabe, Minoru - 2023
Persistent link: https://www.econbiz.de/10014444447
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The impact of short- and long-term participation tax rates on labor supply
Bartels, Charlotte; Pestel, Nico - 2015
Generous income support programs as provided by European welfare states have often been blamed to hamper employment. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take up work. Using German microdata over the period...
Persistent link: https://www.econbiz.de/10011295803
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Optimal unemployment insurance and international risk sharing
Moyen, Stéphane; Stähler, Nikolai; Winkler, Fabian - 2016
We discuss how cross-country unemployment insurance can be used to improve international risk sharing. We use a two …-country business cycle model with incomplete financial markets and frictional labor markets where the unemployment insurance scheme … operates across both countries. Cross-country insurance through the unemployment insurance system can be achieved without …
Persistent link: https://www.econbiz.de/10011532638