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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10011283108
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Optimal wage redistribution in the presence of adverse selection in the labor market
Bastani, Spencer; Blumḳin, Tomer; Micheletto, Luca - 2015
In this paper we allude to a novel role played by the non-linear income tax system in the presence of adverse selection in the labor market due to asymmetric information between workers and firms. We show that an appropriate choice of the tax schedule enables the government to affect the wage...
Persistent link: https://www.econbiz.de/10011289068
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Spatial income inequality in India, 1993-2011 : a district level decomposition
Azam, Mehtabul; Bhatt, Vipul - 2016
Using nationally representative household survey data, and district and state as two levels of aggregation, we examine role of individual and geographical factors in determining the level and the change in income inequality in India. We find that between-state income differences account for the...
Persistent link: https://www.econbiz.de/10011458069
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How should capital be taxed? : theory and evidence from Sweden
Bastani, Spencer; Waldenström, Daniel - 2018
This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...
Persistent link: https://www.econbiz.de/10011845732
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Human capital and optimal redistribution
Koeniger, Winfried; Prat, Julien - 2014
We characterize optimal redistribution in a dynastic family model with human capital. We show how a government can …
Persistent link: https://www.econbiz.de/10010440541
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The regional distribution of public employment : theory and evidence
Kessing, Sebastian; Strozzi, Chiara - 2012
We analyze the optimal regional pattern of public employment in an information-constrained second-best redistribution … ; redistribution ; regional inequality ; European regions …
Persistent link: https://www.econbiz.de/10009534940
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Optimal redistributive taxation in a search equilibrium model
Hungerbühler, Mathias; Lehmann, Etienne; Parmentier, Alexis - 2005
redistribution is much more important in our setting than in a comparable Mirrlees (1971) setting. …
Persistent link: https://www.econbiz.de/10002549363
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Union strategy and optimal income taxation
Kessing, Sebastian (contributor); Konrad, Kai A. (contributor) - 2005
taxation in the tradition of Mirrlees (1971). Our results also apply to non-welfarist states which have income redistribution …
Persistent link: https://www.econbiz.de/10002706037
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Combining microsimulation and optimization to identify optimal flexible tax-transfer rules
Colombino, Ugo; Islam, Nizamul - 2020
We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic income and a tax defined by a 4th degree polynomial....
Persistent link: https://www.econbiz.de/10012228537
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Optimal taxation with multiple incomes and types
Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; … - 2022
We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple incomes and differ along many unobserved dimensions. We derive the necessary conditions for the government’s optimum using both a tax perturbation and a mechanism design approach, and show that both methods...
Persistent link: https://www.econbiz.de/10012806003