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Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth
Richter, Wolfram F. - 2010
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/10013149817
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Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 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/10013016371
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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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Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities
Dörrenberg, Philipp - 2014
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...
Persistent link: https://www.econbiz.de/10013045052
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Strategic nonlinear income tax competition with perfect labor mobility
Bierbrauer, Felix; Brett, Craig; Weymark, John Allan - In: Games and economic behavior 82 (2013), pp. 292-311
Persistent link: https://www.econbiz.de/10010242322
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Income taxation with intergenerational mobility : can higher inequality lead to less progression?
Blumkin, Tomer; Tsadḳah, Efrayim - In: European economic review : EER 49 (2005) 7, pp. 1915-1925
Persistent link: https://www.econbiz.de/10003098208
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A minimum wage can be welfare-improving and employment-enhancing
Boadway, Robin W.; Cuff, Katherine - In: European economic review : EER 45 (2001) 3, pp. 553-576
Persistent link: https://www.econbiz.de/10001550653
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Optimal non-linear income taxation for the alleviation of income-poverty
Kanbur, Ravi - In: European economic review : EER 38 (1994) 8, pp. 1613-1632
Persistent link: https://www.econbiz.de/10001172331
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Optimal human capital policies
Bohacek, Radim; Kapicka, Marek - In: Journal of monetary economics 55 (2008) 1, pp. 1-16
Persistent link: https://www.econbiz.de/10003678033
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Comment on: "Optimal human capital policies" by Bohacek and Kapicka
Grochulski, Borys - In: Journal of monetary economics 55 (2008) 1, pp. 17-20
Persistent link: https://www.econbiz.de/10003678047