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The Optimal Taxation of Unskilled Labor with Job Search and Social Assistance

Boone, Jan; Bovenberg, A. Lans - 2021

In order to explore the optimal taxation of low-skilled labor, we extend the standard model of optimal non-linear income taxation in the presence of quasi-linear preferences in leisure by allowing for involuntary unemployment, job search and an exogenous welfare benefit. In trading off...

Persistent link: https://www.econbiz.de/10013211634

Optimal Environmental Taxation in the Presence of Other Taxes : General Equilibrium Analyses

Bovenberg, A. Lans - 2014

This paper examines the optimal setting of environmental taxes in economies where other, distortionary taxes are present. We employ analytical and numerical models to explore the degree to which, in a second best economy, optimal environmental tax rates differ from the rates implied by the...

Persistent link: https://www.econbiz.de/10013067997

Why is Capital so Immobile Internationally? : Possible Explanations and Implications for Capital Income Taxation

Gordon, Roger H. - 2010

The evidence on international capital immobility is extensive, ranging from the correlations between domestic savings … economies should not tax savings or investment? The answer depends on the cause of this immobility. We argue that asymmetric … policy in an open economy allowing for asymmetric information, rather than simply finding that savings and investment should …

Persistent link: https://www.econbiz.de/10012763478

Costs of Environmentally Motivated Taxes in the Presence of Other Taxes : General Equilibrium Analyses

Bovenberg, A. Lans; Goulder, Lawrence H. - 2021

There has been keen interest in recent years in environmentally motivated or 'green' tax reforms. This paper employs analytical and numerical general equilibrium models to investigate the costs of such reforms, concentrating on the question of whether these costs can be eliminated when revenues...

Persistent link: https://www.econbiz.de/10013221922

Environmental Taxation and Regulation

Bovenberg, A. Lans; Goulder, Lawrence H. - 2021

This chapter examines government policy alternatives for protecting the environment. We compare environmentally motivated taxes and various non-tax environmental policy instruments in terms of their efficiency and distributional impacts. Much of the analysis is performed in a second-best setting...

Persistent link: https://www.econbiz.de/10013247626