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Tax-Benefit Revealed Redistributive Preferences Over Time : Ireland 1987-2005
Bargain, Olivier - 2010
By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the …
Persistent link: https://www.econbiz.de/10013137249
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Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income
Giertz, Seth H. - 2012
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level …
Persistent link: https://www.econbiz.de/10013099765
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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 … 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 …
Persistent link: https://www.econbiz.de/10013016371
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Back to the Future : Decomposition Analysis of Distributive Policies Using Behavioural Simulations
Bargain, Olivier - 2010
For policy makers and analysts, it is important to isolate the redistributive impact of tax-benefit policy changes from changes in the environment in which policies operate. When actual reforms are motivated by work incentives, it is also crucial to evaluate behavioural responses and the...
Persistent link: https://www.econbiz.de/10013137246
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Optimal Wage Redistribution in the Presence of Adverse Selection in the Labor Market
Bastani, Spencer - 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/10013016339
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Optimal Taxation with Multiple Incomes and Types
Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; … - 2022
method to find the optimal tax schedule. Applied to the optimal taxation of couples, we find that optimal isotax curves are …
Persistent link: https://www.econbiz.de/10014083899
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On the Optimality of a Minimum Wage:New Insights from Optimal Tax Theory
Hungerbühler, Mathias; Lehmann, Etienne - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
We build a theoretical model to study whether a minimum wage can be welfare-improving if itis implemented in conjunction with an optimized nonlinear income tax. We consider this issuein a framework where search frictions on the labor market generate unemployment. Workersdiffer in productivity...
Persistent link: https://www.econbiz.de/10005862337
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Education and Optimal Dynamic Taxation
Findeisen, Sebastian - 2011
We study optimal tax and educational policies in a dynamic private information economy, in which ex-ante heterogeneous individuals make an educational investment early in their life and face a stochastic wage distribution. We characterize labor and education wedges in this setting analytically...
Persistent link: https://www.econbiz.de/10013118777
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Shifting Taxes from Labor to Consumption : Efficient, But Regressive?
Pestel, Nico - 2013
Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is compensated by a revenue-neutral reduction in...
Persistent link: https://www.econbiz.de/10013071430
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On the Optimality of a Minimum Wage : New Insights from Optimal Tax Theory
Hungerbühler, Mathias - 2007
We build a theoretical model to study whether a minimum wage can be welfare-improving if it is implemented in conjunction with an optimized nonlinear income tax. We consider this issue in a framework where search frictions on the labor market generate unemployment. Workers differ in...
Persistent link: https://www.econbiz.de/10012776136