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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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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 Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite...
Persistent link: https://www.econbiz.de/10013137249
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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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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 a variety of migration elasticity assumptions. Key outputs from the simulation include the impact of tax-induced migration on state revenues, excess burden, and fiscal...
Persistent link: https://www.econbiz.de/10013099765
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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 … compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor … on inequality and progressivity become substantially lower when payroll taxes are reduced, which is due to increased work …
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
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Designing Efficient College and Tax Policies
Findeisen, Sebastian - 2015
the monetary returns in the form of income taxes. We study the policy implications of this fiscal externality in an …
Persistent link: https://www.econbiz.de/10013016315
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Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 2015
bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all … income levels. Optimal capital taxes are significant and yield sizable welfare gains; in particular if labor income taxes are …
Persistent link: https://www.econbiz.de/10013016371
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Behavioral Responses to Taxation : Cigarette Taxes and Food Stamp Take-Up
Rozema, Kyle - 2015
cigarette taxes by enrolling in food stamps. First, we show theoretically that increases in cigarette taxes can induce food … taxes increase the probability that low-income smoking households take-up food stamps …
Persistent link: https://www.econbiz.de/10013025318
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Optimal Redistributive Taxation with Both Extensive and Intensive Responses
Jacquet, Laurence - 2010
This paper characterizes optimal income taxation when individuals respond along both the intensive and extensive margins. Individuals are heterogeneous across two dimensions: specifically, their skill and disutility of participation. Preferences over consumption and work effort can differ with...
Persistent link: https://www.econbiz.de/10013146460