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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri - 2014
applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …
Persistent link: https://www.econbiz.de/10013051448
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A Microsimulation Approach to an Optimal Swedish Income Tax
Ericson, Peter - 2010
This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes …
Persistent link: https://www.econbiz.de/10013150949
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The Elasticity of Taxable Income with Respect to Marginal Tax Rates : A Critical Review
Saez, Emmanuel - 2010
This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates (ETI) using tax return data. First, we provide a theoretical framework showing under what assumptions this elasticity can be used as a sufficient...
Persistent link: https://www.econbiz.de/10013152618
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Optimal Income Taxation with Endogenous Participation and Search Unemployment
Lehmann, Etienne; Parmentier, Alexis; Van der Linden, Bruno - 2021
This paper characterizes the optimal redistributive taxation when individuals are heterogeneous in two exogenous dimensions: their skills and their values of non-market activities. Search-matching frictions on the labor markets create unemployment. Wages, labor demand and participation are...
Persistent link: https://www.econbiz.de/10013324812
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The Desirability of Commodity Taxation Under Non-Linear Income Taxation and Heterogeneous Tastes
Saez, Emmanuel - 2021
. An application to the case of savings suggests that, even in the presence of optimal non-linear earnings taxation, there …
Persistent link: https://www.econbiz.de/10013311859
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On the Optimal Progressivity of the Income Tax Code
Conesa, Juan C.; Krueger, Dirk - 2021
household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution …
Persistent link: https://www.econbiz.de/10013243471
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The Elasticity of Taxable Income : Evidence and Implications
Gruber, Jonathan; Saez, Emmanuel - 2021
A central tax policy parameter that has recently received much attention, but about which there is substantial uncertainty, is the overall elasticity of taxable income. We provide new estimates of this elasticity which address identification problems with previous work, by exploiting a long...
Persistent link: https://www.econbiz.de/10013219972
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Optimal Dynamic Taxes
Golosov, Mikhail - 2011
We study optimal labor and savings distortions in a lifecycle model with idiosyncratic shocks. We show a tight …-based expressions for the dynamic optimal distortions. We derive a generalization of a savings distortion for non-separable preferences …
Persistent link: https://www.econbiz.de/10013117883
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Taxation and Savings - a Neoclassical Perspective
Kotlikoff, Laurence J. - 2021
This paper discusses recent neoclassical analyses of taxation and savings.Contrary to the popular view that fiscal … policy has highly ambiguous impacts on savings, neoclassical models admit a host of policies with clear and potentially quite … quantitative affect on savings.The essential elements of these policies involve inter- and intragenerational redistribution …
Persistent link: https://www.econbiz.de/10013218436
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Precautionary Saving and the Timing of Taxes
Kimball, Miles S.; Mankiw, N. Gregory - 2021
This paper analyzes the effects of government debt and income taxes on consumption and saving in a world of infinitely-lived households having uncertain and heterogeneous incomes. The special structure of the model allows exact aggregation across households despite incomplete markets. The...
Persistent link: https://www.econbiz.de/10013230803