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Efficient subsidization of human capital accumulation with overlapping generations and endogenous growth
Richter, Wolfram F.; Braun, Christoph - 2009
This paper studies second-best policies in an OLG model in which endogenous growth results from human capital accumulation. When young, individuals decide on education, saving, and nonqualified labour. When old, individuals supply qualified labour. Growth equilibria are inefficient in...
Persistent link: https://www.econbiz.de/10003926427
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We … independent of the social welfare function and determined by the degree of income risk and risk aversion. The optimal linear … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results …
Persistent link: https://www.econbiz.de/10011283108
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
Persistent link: https://www.econbiz.de/10011300216
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Cross-border tax externalities : are budget deficits too small
Buiter, Willem H. - 2004
Persistent link: https://www.econbiz.de/10013424363
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Human capital and optimal redistribution
Koeniger, Winfried; Prat, Julien - 2014
Persistent link: https://www.econbiz.de/10010463658
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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
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Welfare improving tax evasion
Canta, Chiara; Cremer, Helmuth; Gahvari, Firouz - 2020
We study optimal income taxation in a framework where one's willingness to report his income truthfully is positively correlated with his type. We show that allowing low-productivity types to cheat leads to Pareto-superior outcomes as compared to deterring them, even if audits can be performed...
Persistent link: https://www.econbiz.de/10012252256
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Optimal income taxation with composition effects
Jacquet, Laurence; Lehmann, Etienne - 2017
We study the optimal nonlinear income tax problem with multidimensional individual characteristics on which taxes cannot be conditioned. We obtain an optimal tax formula that generalizes the standard one by averaging, with specific weights, the sufficient statistics of individuals who earn the...
Persistent link: https://www.econbiz.de/10011732051
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Human capital and optimal redistribution
Koeniger, Winfried; Prat, Julien - 2014
differs from the wedge for bequests because human capital carries risk: its returns depend on the non-diversifiable risk of … bad hedge for consumption risk. …
Persistent link: https://www.econbiz.de/10010440541
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Gender based taxation and the division of family chores
Alesina, Alberto (contributor); Ichino, Andrea (contributor) - 2007
Gender Based Taxation (GBT) satisfies Ramsey's optimal criterion by taxing less the more elastic labor supply of (married) women. This holds when different elasticities between men and women are taken as exogenous and primitive. But in this paper we also explore differences in gender...
Persistent link: https://www.econbiz.de/10003652662