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Top Income Inequality and Tax Policy
Delestre, Isaac; Kopczuk, Wojciech; Miller, Helen; … - National Bureau of Economic Research - 2022
The share of pre-tax income flowing to the top of the UK income distribution increased continually and substantially in the three decades leading up to the financial crisis, but has changed little since 2013. Using microdata sampled from UK tax records, we describe the nature of top incomes in...
Persistent link: https://www.econbiz.de/10013210046
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Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax : Evidence from Norwegian Micro Data
Alstadsæter, Annette; Bjørneby, Marie; Kopczuk, Wojciech - National Bureau of Economic Research - 2022
Countries that implement wealth taxes make many practical compromises regarding relative treatment and approach to valuation of different categories of assets in order to ease assessment and liquidity difficulties with this form of taxation. Relying on Norwegian variation in tax and base rules,...
Persistent link: https://www.econbiz.de/10013210059
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Billionaire Superstar : Public Image and Demand for Taxation
Perez-Truglia, Ricardo; Yusof, Jeffrey - National Bureau of Economic Research - 2024
highly public lives, with some achieving superstar status. Despite growing inequality, billionaires face effective tax rates …
Persistent link: https://www.econbiz.de/10014635675
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Taxing Capital in a Globalized World : The Effects of Automatic Information Exchange
Boas, Hjalte Fejerskov; Johannesen, Niels; Kreiner, … - National Bureau of Economic Research - 2024
In the second half of the 2010s more than 100 countries--including all large offshore financial centers--started to automatically exchange bank information with foreign tax authorities. This informational big-bang marks a break with the situation of offshore bank secrecy that prevailed before....
Persistent link: https://www.econbiz.de/10014635677
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The Short-Term Labor Supply Response to the Expanded Child Tax Credit
Enriquez, Brandon; Jones, Damon; Tedeschi, Ernest V. - National Bureau of Economic Research - 2023
We estimate the extensive and intensive margin labor supply response to the monthly Child Tax Credit disbursed in 2021 as a part of the American Rescue Plan Act. Using Current Population Survey microdata, we compare labor supply outcomes among households who qualify for varying relative...
Persistent link: https://www.econbiz.de/10014250128
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Optimal Income Taxation
Kaplow, Louis - National Bureau of Economic Research - 2022
importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout, the …
Persistent link: https://www.econbiz.de/10013334417
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Genetic Endowments, Income Dynamics, and Wealth Accumulation Over the Lifecycle
Barth, Daniel; Papageorge, Nicholas W.; Thom, Kevin; … - National Bureau of Economic Research - 2022
returns, both of which contribute to wealth inequality. Counterfactual policy exercises indicate that two ways to lower costs …
Persistent link: https://www.econbiz.de/10013362004
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The Impact of Diversity on Perceptions of Income Distribution and Preferences for Redistribution
Londoño Vélez, Juliana - National Bureau of Economic Research - 2022
Does diversity affect people's perceptions of income distribution and their preferences for redistribution? I leverage variation from a Colombian financial aid reform boosting the share of low-income students at an elite university. Combining college records and original survey data, I study how...
Persistent link: https://www.econbiz.de/10013362040
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One-Sided Limited Commitment and Aggregate Risk
Ando, Yoshiki; Krueger, Dirk; Uhlig, Harald - National Bureau of Economic Research - 2023
In this paper we study the neoclassical growth model with idiosyncratic income risk and aggregate risk in which risk … pay off depending on both idiosyncratic and aggregate risk, but limited commitment rules out that households sell these …, inequality over the business cycle and asset pricing, and derive conditions under which our model has identical, as well as …
Persistent link: https://www.econbiz.de/10014437034
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Financial Incentives for Adoption and Kin Guardianship Improve Achievement for Foster Children
Simon, David; Sojourner, Aaron; Pedersen, Jon; Skallet, … - National Bureau of Economic Research - 2024
This paper reports new evidence that giving financial rewards for adopting a child from foster care or becoming a kin guardian improves the later school performance of these children. It uses linked administrative data to examine a policy change in Minnesota. This change increased the payments...
Persistent link: https://www.econbiz.de/10014576589