Narrow search
Showing 1 - 10 of 12
Cover Image
Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian; Sachs, Dominik - 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 independent of the social welfare function and...
Persistent link: https://www.econbiz.de/10011307325
Cover Image
How Should Capital Be Taxed? Theory and Evidence from Sweden
Bastani, Spencer; Waldenström, Daniel - 2018
This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...
Persistent link: https://www.econbiz.de/10011873479
Cover Image
Does the Wealth Tax Kill Jobs?
Bjørneby, Marie; Markussen, Simen; Røed, Knut - 2020
Fueled by increasing inequality and rising fiscal deficits, the interest in wealth taxation has increased over the last years, both in the public debate and in academia. Yet, knowledge about the behavioral effects of a wealth tax is limited. We utilize rich Norwegian register data and a series...
Persistent link: https://www.econbiz.de/10012322565
Cover Image
How to Tax Different Incomes?
Jacquet, Laurence; Lehmann, Etienne - 2021
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...
Persistent link: https://www.econbiz.de/10012658318
Cover Image
Global reform of personal income taxation, 1981 - 2005: evidence from 189 countries
Peter, Klara Sabirianova; Buttrick, Steve; Duncan, Denvil - 2009
progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at … higher levels of income and diminished the overall progressivity and complexity of national tax systems; however, the degree …
Persistent link: https://www.econbiz.de/10010269377
Cover Image
Progressive taxation and tax morale
Doerrenberg, Philipp; Peichl, Andreas - 2010
progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …
Persistent link: https://www.econbiz.de/10010278471
Cover Image
The Distributional Impact of Recurrent Immovable Property Taxation in Greece
Andriopoulou, Eirini; Kanavitsa, Eleni; Leventi, Chrysa; … - 2020
During the last decade, Greece faced one of the most severe debt crises among developed countries, leading to Economic Adjustment Programs in order to avoid a disorderly default. Public expenditure was cut, tax rates were increased and new taxes were introduced aiming at restoring public...
Persistent link: https://www.econbiz.de/10012270183
Cover Image
Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977-2018
Herault, Nicolas; Jenkins, Stephen P. - 2021
We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the … average benefit rate and progressivity each played the major roles at different times. …
Persistent link: https://www.econbiz.de/10012882395
Cover Image
Heterogeneity and Government Revenues: Higher Taxes at the Top?
Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - 2014
We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...
Persistent link: https://www.econbiz.de/10010398243
Cover Image
Heterogeneity and Government Revenues: Higher Taxes at the Top?
Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 2014
We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...
Persistent link: https://www.econbiz.de/10010812515