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Optimal Income Taxation
Kaplow, Louis - National Bureau of Economic Research - 2022
This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout, the analysis highlights paths for further investigation....
Persistent link: https://www.econbiz.de/10013334417
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The Optimal Treatment of Tax Expenditures
Saez, Emmanuel - 2000
subsidy rates on earnings and the contribution good are expressed in terms of empirically estimable parameters and the … redistributive tastes of the government. The optimal subsidy on the contribution good is increasing in the size of the price … of the public good effect of the contribution good. Numerical simulations show that the optimal subsidy on contributions …
Persistent link: https://www.econbiz.de/10012470670
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Accuracy, Complexity, and the Income Tax
Kaplow, Louis - 1994
The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing attention and are estimated to be large. Yet most recognize that some degree of complexity is necessary if ability to pay is to be measured accurately. This article presents a framework...
Persistent link: https://www.econbiz.de/10012474303
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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/10012456914
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Child Care Subsidies, Maternal Well-Being, and Child-Parent Interactions : Evidence from Three Nationally Representative Datasets
Herbst, Chris M. - 2012
A complete account of the U.S. child care subsidy system requires an understanding of its implications for both … fill this gap by examining the impact of child care subsidy receipt on maternal health and the quality of child … of family well-being. In addition, we attempt to handle the possibility of non-random selection into subsidy receipt by …
Persistent link: https://www.econbiz.de/10012460886
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The Determinants and Consequences of Child Care Subsidies for Single Mothers
Blau, David - 2003
subsidy and the effects of subsidy receipt on employment, school attendance, job search, and welfare participation. We analyze … the impact on subsidy receipt of household characteristics such as family size and structure, and past participation in … welfare. The most important determinant of receipt of a child care subsidy is past receipt, but we cannot determine from our …
Persistent link: https://www.econbiz.de/10012469033
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Gender Based Taxation and the Division of Family Chores
Alesina, Alberto - 2007
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/10012465001
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The Optimal Income Taxation of Couples
Kleven, Henrik Jacobsen - 2006
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/10012465976
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On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy
Kaplow, Louis - 2004
Should the assessment of government policies, such as the provision of public goods and the control of externalities, deviate from first-best principles to account for distributive effects and for the distortionary cost of labor income taxation? For example, is the optimal extent of public goods...
Persistent link: https://www.econbiz.de/10012468203
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Bargaining over Babies : Theory, Evidence, and Policy Implications
Doepke, Matthias - 2016
fertility rate compared to a general child subsidy …
Persistent link: https://www.econbiz.de/10012456602