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The Choice of the Personal Income Tax Base
Gordon, Roger H. - 2014
each individual in addition to earnings, in a setting where the first-best tax would be an ability tax. The theory lays out …
Persistent link: https://www.econbiz.de/10013052495
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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
Gorry, Aspen - 2018
Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer behavior and consequently on tax revenues. Previous research finds that high-income individuals are the most sensitive to tax policy changes. However, these individuals have more...
Persistent link: https://www.econbiz.de/10012920894
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Accuracy, Complexity, and the Income Tax
Kaplow, Louis - 2021
The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing attention and are estimated to be large. Yet most recognize that some degree of complexity is necessary if ability to pay is to be measured accurately. This article presents a framework...
Persistent link: https://www.econbiz.de/10013245108
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Notes on Optimal Wage Taxation and Uncertainty
Eaton, Jonathan; Rosen, Harvey S. - 2022
Most contributions to optimal tax theory have assumed that all prices, including that of leisure, are known with … paper begins with a discussion of the positive theory of wage taxation and labor supply under uncertainty. This is followed …
Persistent link: https://www.econbiz.de/10014156764
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Cross-Border Tax Externalities : Are Budget Deficits Too Small?
Buiter, Willem H.; Sibert, Anne - 2021
In a dynamic optimising model with costly tax collection, a tax cut by one nation creates positive externalities for the rest of the world if initial public debt stocks are positive. By reducing tax collection costs, current tax cuts boost the resources available for current private consumption,...
Persistent link: https://www.econbiz.de/10013247022
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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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The Compliance Cost of Itemizing Deductions : Evidence from Individual Tax Returns
Pitt, Mark M.; Slemrod, Joel B. - 2021
The resource cost of operating the income tax system is large, totaling as much as seven to eight percent of revenue raised. One source of this cost is the system of itemized deductions, which can require extensive record keeping and calculation. This paper estimates the resource cost of...
Persistent link: https://www.econbiz.de/10013226089
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An Optimal Tax System
Kaplow, Louis - 2011
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is...
Persistent link: https://www.econbiz.de/10013122469
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Optimal Labor Income Taxation
Piketty, Thomas - 2012
This paper reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between … theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and … distribution. We also emphasize connections between actual practice and the predictions from theory, and in particular the …
Persistent link: https://www.econbiz.de/10013098126
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On the Optimal Provision of Social Insurance : Progressive Taxation Versus Education Subsidies in General Equilibrium
Krueger, Dirk - 2015
social insurance against idiosyncratic wage risk, but distort the education decision of households. Optimally chosen tertiary …
Persistent link: https://www.econbiz.de/10013015973