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Salience and Taxation with Imperfect Competition

Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2022

This paper studies commodity taxation in a model featuring heterogeneous consumers, imperfect competition, and tax salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation, and we find that tax salience and market structure interact when considering tax...

Persistent link: https://www.econbiz.de/10014095816

The Usual Excess-Burden Approximation Usually Doesn'T Come Close

Goulder, Lawrence H.; Williams, Roberton C. - 2021

interactions, and consequently yields highly inaccurate assessments of excess burden. Prior economic theory implicitly acknowledges … practical alternative to the usual excess-burden approximation. This paper helps fill the gap between theory and practice. First …

Persistent link: https://www.econbiz.de/10013238701

Indirect Tax Initiatives and Global Rebalancing

Chunding, Li - 2012

This paper discusses how joint cross country indirect tax initiatives can be used to achieve global rebalancing. This is potentially an important development for G20 discussions which thus far have centered on exchange rates as the instruments to achieve rebalancing. We suggest that if China and...

Persistent link: https://www.econbiz.de/10013108913

Productivity and Misallocation in General Equilibrium

Baqaee, David - 2017

This paper develops a general theory of aggregation in inefficient economies. We provide non-parametric formulas for …

Persistent link: https://www.econbiz.de/10012943616

Wedges, Labor Market Behavior, and Health Insurance Coverage Under the Affordable Care Act

Gallen, Trevor - 2013

The Affordable Care Act's taxes, subsidies, and regulations significantly alter terms of trade in both goods and factor markets. We use a multi-sector (intra-national) trade model to predict and quantify consequences of the Affordable Care Act for the incidence of health insurance coverage and...

Persistent link: https://www.econbiz.de/10013071302

The Marginal Excess Burden of Different Capital Tax Instruments

Fullerton, Don - 2007

Marginal excess burden, defined as the change in deadweight loss for an additional dollar of tax revenue, has been measured for labor taxes, output taxes, and capital taxes generally. This paper points out that there is no we1 1-defined way to raise capital taxes in general, because the taxation...

Persistent link: https://www.econbiz.de/10012777289

Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance

Lee, David - 2019

Central to the welfare analysis of income transfer programs is the deadweight loss associated with possible reforms. To aid analytical tractability, its measurement typically requires specifying a simplified model of behavior. We employ a complementary “decomposition” approach that compares...

Persistent link: https://www.econbiz.de/10012891792

The Costs of Corporate Tax Complexity

Zwick, Eric - 2018

Does tax code complexity alter corporate behavior? This paper investigates this question by focusing on the decision to claim refunds for tax losses. In a sample of 1.2M observations from the population of corporate tax returns, only 37% of eligible firms claim their refund. A simple...

Persistent link: https://www.econbiz.de/10012925283

Does the Harberger Model Greatly Understate the Excess Burden of the Corporate Tax? - Another Model Says Yes

Gravelle, Jane; Kotlikoff, Laurence J. - 2021

An important deficiency in Harberger's (1962) model of corporate income taxation is its inability to consider both corporate and noncorporate production of the same good. This precludes analysis of within-industry substitution of noncorporate for corporate production in response to the tax. Such...

Persistent link: https://www.econbiz.de/10013221311

The Theory of Excess Burden and Optimal Taxation

Auerbach, Alan J. - 2021

study of optimal tax theory. A main objective of this exercise is to uncover the interrelationships among various apparently … the effects of technology. Included in the presentation of optimal tax theory is a section on tax reform, as well as an … application of the theory to the case where uncertainty is present …

Persistent link: https://www.econbiz.de/10013232177

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