Showing 1 - 10 of 117
We investigate how potential tax-driven migrations modify the Mirrlees income tax schedule when two countries play Nash. The social objective is the maximin and preferences are quasilinear in income. Individuals differ both in skills and migration costs, which are continuously distributed. We...
Persistent link: https://www.econbiz.de/10013074211
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10013158615
We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life … recommendations are misguided if the aim is to exclusively raise government revenue …
Persistent link: https://www.econbiz.de/10013049753
In this paper we argue that, for a given overall level of labour income taxation, a more progressive tax schedule … on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the average wage, our estimates … are confirmed when we account for the potential endogeneity of both average taxation and progressivity. Overall, our …
Persistent link: https://www.econbiz.de/10013051447
This paper characterizes optimal income taxation when individuals respond along both the intensive and extensive …
Persistent link: https://www.econbiz.de/10013146460
We propose a canonical model of optimal nonlinear redistributive taxation with matching unemployment. In our model …, agents are endowed with different skill levels and labor markets are perfectly segmented by skill. The government only … observes negotiated wages. More progressive taxation leads to wage moderation that boosts labor demand. We design the optimal …
Persistent link: https://www.econbiz.de/10013146465
This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework with endogenous (voluntary) nonparticipation and (involuntary) unemployment. The optimal employment tax rate is given by an inverse employment elasticity rule. This rule depends on the global...
Persistent link: https://www.econbiz.de/10013126920
This paper characterizes the optimal redistributive taxation when individuals are heterogeneous in two exogenous … unemployment. Wages, labor demand and participation are endogenous. The government only observes wage levels. Under a Maximin …
Persistent link: https://www.econbiz.de/10013324812
design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether …
Persistent link: https://www.econbiz.de/10012996521
This paper examines the effects of county-level urbanization and natural amenities on subjective well-being (SWB) in the U.S. SWB is measured using individual-level data from the Behavioral Risk Factor Surveillance System (BRFSS) which asks respondents to rate their overall life satisfaction....
Persistent link: https://www.econbiz.de/10013023792