framework. We investigate whether it is possible to achieve redistribution at smaller efficiency costs by enlarging the message … space adopted in standard tax system (which only includes reported income) to consider also the age of taxpayers. Since it … would be awkward to analyze an age related tax without taking into account the time-dimension, we use an intertemporal …

variations in linear budget constraints. This is quite surprising since most income tax systems are nonlinear, generating … that are correct for variations in a linear income tax. Such a procedure leads to incorrect results. The main purpose of … this paper is to show how to correctly calculate the marginal deadweight loss when the income tax is nonlinear. A second …

Using a calibrated overlapping generations model we quantify the welfare gains of an age dependent income tax. Agents … switching from an age-independent to an age-dependent nonlinear tax amounts in our benchmark model to around three percent of … opposed to a linear tax are even larger. Surprisingly, it is of secondary importance to optimally choose the tax on interest …

variations in linear budget constraints. This is quite surprising since most income tax systems are nonlinear, generating … that are correct for variations in a linear income tax. Such a procedure leads to incorrect results. The main purpose of … this paper is to show how to correctly calculate the marginal deadweight loss when the income tax is nonlinear. A second …

This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …

some other criterion than individuals' preferences. Using the self-selection approach to tax problems developed by Stiglitz … (1982) and Stern (1982), the paper provides a characterization of the properties of an optimal redistributive mixed tax …

some other criterion than individuals? preferences. Using the self-selection approach to tax problems developed by Stiglitz … (1982) and Stern (1982), the paper provides a characterization of the properties of an optimal redistributive mixed tax …