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Optimal Income Taxation with Unemployment and Wage Responses : A Sufficient Statistics Approach

Kroft, Kory - 2015

Income Tax (NIT) at the bottom of the income distribution, in the presence of unemployment and wage responses to taxation … that incorporates unemployment and endogenous wages. This formula nests a broad variety of structures of the labor market …, such as competitive models with fixed or flexible wages and models with matching frictions. Our results show that the …

Persistent link: https://www.econbiz.de/10013011109

Optimal income taxation with Kalai wage bargaining and endogenous participation

Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - In: Social choice and welfare 42 (2014) 2, pp. 381-402

Persistent link: https://www.econbiz.de/10010259985

The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting

Gorry, Aspen - 2018

Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer behavior and consequently on tax revenues. Previous research finds that high-income individuals are the most sensitive to tax policy changes. However, these individuals have more...

Persistent link: https://www.econbiz.de/10012920894

The Optimal Elasticity of Taxable Income

Slemrod, Joel B.; Kopczuk, Wojciech - 2021

The strength of the behavioral response to a tax rate change depends on the environment individuals operate in, and may be manipulated by instruments controlled by the government. We first derive a measure of the social benefit to affecting this elasticity. The paper then examines this effect in...

Persistent link: https://www.econbiz.de/10013245703

Taxation and Economic Efficiency

Auerbach, Alan J.; Hines Jr., James R. - 2021

This paper analyzes the distortions created by taxation and the features of tax systems that minimize such distortions (subject to achieving other government objectives). It starts with a review of the theory and practice of deadweight loss measurement, followed by characterizations of optimal...

Persistent link: https://www.econbiz.de/10013228969

Environmental Tax Interactions When Pollution Affects Health or Productivity

Williams, Roberton C. - 2021

Numerous recent studies have indicated that interactions with a tax-distorted labor market increase the cost of pollution regulation. However, these studies have made restrictive assumptions regarding individual preferences and have ignored key links between pollution, human health, and labor...

Persistent link: https://www.econbiz.de/10013221285

Health Effects in a Model of Second-Best Environmental Taxation or Reconsidering "Reconsidering the Tax-Interaction Effect"

Williams, Roberton C. - 2021

The literature on environmental taxation in the presence of pre-existing distortionary taxes has shown that the interactions with pre-existing taxes tend to raise the cost of an environmental tax, and thus that the optimal environmental tax in that context is less than marginal environmental...

Persistent link: https://www.econbiz.de/10013221508

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

Direct or Indirect Tax Instruments for Redistribution : Short-Run Versus Long-Run

Saez, Emmanuel - 2021

Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal and that redistribution should be achieved solely with the direct income tax. However, these important results of optimal tax...

Persistent link: https://www.econbiz.de/10013246363

Optimal Taxation of Human and Physical Capital in Endogenous Capital Models

Roubini, Nouriel; Milesi-Ferretti, Gian Maria - 2022

This paper studies the effects of human and physical capital income taxation on growth, and examines how these effects depend on the technologies for human capital accumulation and 'leisure'. It then derives the normative implications of the analysis for the optimal taxation of factor incomes....

Persistent link: https://www.econbiz.de/10013322313

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