Similar Search Results

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

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

Rethinking commodity taxation : the new status redistribution channel

Bastani, Spencer; Blumḳin, Tomer; Micheletto, Luca - 2024

Persistent link: https://www.econbiz.de/10015055870

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

Taxes and the division of social status

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

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

The elasticity of taxable income for Germany and its sensitivity to the appropriate model

Werdt, Clive - 2015

This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of German income tax return data, the tax reforms of 2004 and 2005 are exploited implementing a new dynamic income model. Showing and discussing potential estimation problems of the...

Persistent link: https://www.econbiz.de/10010473165

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 …

Persistent link: https://www.econbiz.de/10009559801

Female labour supply with taxation, random preferences and optimization errors

Arrufat, J. L.; Zabalza, A. - 1983

Persistent link: https://www.econbiz.de/10003473820

Majority-rule directions of income tax reform and second-best optimality

Weymark, John A. - 1983

Persistent link: https://www.econbiz.de/10003528462

Bunching properties of optimal nonlinear incomes taxes

Weymark, John A. - 1984

Persistent link: https://www.econbiz.de/10003528813