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Efficient progressive taxes and education subsidies
Ewijk, Casper van; Tang, Paul J. G. - 2001
Progressive income taxes moderate wage demands by trade unions and thereby reduce unemployment, but alsothey reduce incentives to acquire skills and lower productivity of workers. The optimal response of the governmentto this dilemma is to choose a system of progressive taxes and to (partly)...
Persistent link: https://www.econbiz.de/10011313934
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Redistribution and education subsidies are siamese twins
Bovenberg, Ary Lans; Jacobs, Bas - 2003
We develop models of optimal linear and non-linear income taxation with endogenous human capital formation to explore …
Persistent link: https://www.econbiz.de/10011343324
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Human capital and optimal positive taxation of capital income
Jacobs, Bas; Bovenberg, Ary Lans - 2005
This paper analyzes optimal linear taxes on capital and labor incomes in a life-cyclemodel of human capital investment, financial savings, and labor supply with heteroge-nous individuals. A dual income tax with a positive marginal tax rate on not onlylabor income but also capital income is...
Persistent link: https://www.econbiz.de/10011343277
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Progressive taxes, equity, and human capital accumulation in an endogenous model with overlapping generations
Bovenberg, Ary Lans; Ewijk, Casper van - 1995
Persistent link: https://www.econbiz.de/10000918357
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Does the wage tax system cause budget deficits?
Riedl, Arno; Winden, Frans A. A. M. van - 2000
In this paper we investigate experimentally the functioning of a wage tax financed unemployment benefit system on the development of the budget deficit, unemployment, and some other indicators of economic performance in an international economy. We find support for the hypothesis that...
Persistent link: https://www.econbiz.de/10011304394
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Input versus output taxation in an experimental international economy
Riedl, Arno; Winden, Frans A. A. M. van - 2003
This paper is concerned with a policy oriented macroeconomic experiment involving an 'international' economy with a relatively small 'home' country and a large 'foreign' country. It compares the economic performance of two alternative tax systems as a means to finance unemployment benefits: a...
Persistent link: https://www.econbiz.de/10011333884
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Analyzing a flat income tax in the Netherlands
Jacobs, Bas; Mooij, Ruud A. de; Folmer, Cees - 2007
A flat tax rate on income has gained popularity in European countries. This paper assesses the attractiveness of such a flat tax in achieving redistributive objectives with the least cost to labour market performance. We do so by using a detailed applied general equilibrium model for the...
Persistent link: https://www.econbiz.de/10011372518
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Optimal income taxation with endogenous human capital
Jacobs, Bas - 2002
This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a …. Taxation affects utilization rates of human capital through labor supply responses. The costs of education that are not … and equity is worsened. Quantitative analysis shows that the distortionary costs of taxation increase substantially when …
Persistent link: https://www.econbiz.de/10011326965
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Optimal income taxation with endogenous human capital
Jacobs, Bas - 2002
Persistent link: https://www.econbiz.de/10001689143
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To redistribute or to predistribute? : the minimum wage versus income taxation when workers differ in both wages and working hours
Gerritsen, Aart - 2023
I consider the case for the minimum wage alongside (optimal) income taxes when workers differ in both wages and working hours, such that a given level of income corresponds to multiple wage rates. The minimum wage is directly targeted at the lowest-wage workers, while income taxes are at most...
Persistent link: https://www.econbiz.de/10014390442