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An Optimal Tax System
Kaplow, Louis - 2011
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is...
Persistent link: https://www.econbiz.de/10013122469
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Optimal Labor Income Taxation
Piketty, Thomas - 2012
This paper reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between … theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and … distribution. We also emphasize connections between actual practice and the predictions from theory, and in particular the …
Persistent link: https://www.econbiz.de/10013098126
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On the Optimal Provision of Social Insurance : Progressive Taxation Versus Education Subsidies in General Equilibrium
Krueger, Dirk - 2015
In this paper we compute the optimal tax and education policy transition in an economy where progressive taxes provide social insurance against idiosyncratic wage risk, but distort the education decision of households. Optimally chosen tertiary education subsidies mitigate these distortions. We...
Persistent link: https://www.econbiz.de/10013015973
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Dynamic Optimal Income Taxation with Government Commitment
Brito, Dagobert L. - 2007
The optimal income taxation problem has been extensively studied in one-period models. This paper analyzes optimal income taxation when consumers work for many periods. We also analyze what information, if any, that the government learns about abilities in one period can be used in later periods...
Persistent link: https://www.econbiz.de/10012777113
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Market Power and Income Taxation
Kaplow, Louis - 2019
Does significant market power or the presence of large rents affect optimal income taxation, calling for greater redistribution due to tainted gains? Or perhaps less because of an additional wedge that distorts labor effort? Do concerns about inequality have implications for antitrust,...
Persistent link: https://www.econbiz.de/10012891788
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Gender Based Taxation and the Division of Family Chores
Alesina, Alberto F. - 2010
Gender-Based Taxation (GBT) satisfies Ramsey's rule of optimality because it taxes at a lower rate the more elastic labor supply of women. This holds when different elasticities between men and women are taken as exogenous. We study GBT in a model in which labor supply elasticities emerge...
Persistent link: https://www.econbiz.de/10012759662
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Information and Multi-Period Optimal Income Taxation with Government Commitment
Brito, Dagobert L. - 2010
The optimal income taxation problem has been extensively studied in one- period models. When consumers work for many periods, this paper analyzes what information, if any, that the government learns about abilities in one period can be used in later periods to attain more redistribution than in...
Persistent link: https://www.econbiz.de/10012760230
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The Optimal Income Taxation of Couples
Kleven, Henrik Jacobsen - 2010
This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social...
Persistent link: https://www.econbiz.de/10012760545
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Optimal Income Taxation with Unemployment and Wage Responses : A Sufficient Statistics Approach
Kroft, Kory - 2015
This paper reassesses whether the optimal income tax program features an Earned Income Tax Credit (EITC) or a Negative Income Tax (NIT) at the bottom of the income distribution, in the presence of unemployment and wage responses to taxation. The paper makes two key contributions. First, it...
Persistent link: https://www.econbiz.de/10013011109
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The Choice of the Personal Income Tax Base
Gordon, Roger H. - 2014
each individual in addition to earnings, in a setting where the first-best tax would be an ability tax. The theory lays out …
Persistent link: https://www.econbiz.de/10013052495