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Optimal Income Redistribution When Individual Welfare Depends Upon Relative Income
Boskin, Michael J.; Sheshinski, Eytan - 2021
The purpose of the present note is to explore the structure of optimal income taxation/redistribution in an economy where the welfare of individuals depends in part on relative after-tax consumption, i.e., we specify individual welfare as a function of absolute and relative after-tax...
Persistent link: https://www.econbiz.de/10013226590
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Optimal Tax Treatment of the Family : Married Couples
Boskin, Michael J.; Sheshinski, Eytan - 2021
This paper examines the appropriate tax treatment of the family in a series of analytical models and numerical examples. For a population of taxpaying couples which differ in earning capacity, we derive the optimal tax rates for each potential earner. These rates depend crucially upon own and...
Persistent link: https://www.econbiz.de/10013220808
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Optimal Tax Theory : Econometric Evidence and Tax Policy
Boskin, Michael J. - 2021
The purpose of this paper is to provide a progress report on the issue of the implications of optimal tax theory and … major results of optimal tax theory. Section 3 reports the results of some recent econometric studies of saving and labor … supply. Finally, Section 4 outlines the implications of the combined theory and econometric evidence for tax policy …
Persistent link: https://www.econbiz.de/10013225427