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Efficient labor and capital income taxation over the life cycle

Findeisen, Sebastian; Sachs, Dominik - 2014

This paper analyzes Pareto optimal taxation of labor and capital income in a lifecycle framework with private information and idiosyncratic risk. We focus on historyindependent tax systems. We thereby complement the Mirrlees taxation literature, which has so far typically either characterized...

Persistent link: https://www.econbiz.de/10011490557

Human poverty : measuring relative deprivation from basic achievements : a comparative study for 144 world countries in the time span 1990-2010

Lechman, Ewa - 2013

Poverty – differently defined and measured – still remains one the crucial parts of the world development debate. It … an specific approach to poverty issues, treating low incomes as consequence – not a cause – of poverty. The main target … of the work is twofold. Firstly we aim to develop a new complex measure of relative poverty to set the most recent …

Persistent link: https://www.econbiz.de/10011802052

The effects of tax salience and tax experience on individual work efforts in a framed field experiment

Fochmann, Martin; Weimann, Joachim - 2011

Persistent link: https://www.econbiz.de/10009308226

On the allocation of time

Duernecker, Georg; Herrendorf, Berthold - 2014 - This version: March 2014

We document for the US and Continental Europe that home-production time remained essentially flat during the last 50 years while changes in market time and leisure offset each other. We then focus on the US and France during 1970-2005 which are on the opposite sides of the spectrum: while US...

Persistent link: https://www.econbiz.de/10011490472