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Jointly optimal taxes for different types of income
Hermle, Johannes; Peichl, Andreas - 2018
We develop and estimate a model of jointly optimal income taxes for different types of income. Compared to standard optimal tax formulas, optimal schedular income tax rates additionally depend on cross-elasticities between tax bases capturing fiscal externalities. We discuss two applications:...
Persistent link: https://www.econbiz.de/10011903808
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Jointly Optimal Taxes for Different Types of Income
Hermle, Johannes - 2018
We develop and estimate a model of jointly optimal income taxes for different types of income. Compared to standard optimal tax formulas, optimal schedular income tax rates additionally depend on cross-elasticities between tax bases capturing fiscal externalities. We discuss two applications:...
Persistent link: https://www.econbiz.de/10012908643
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Vertical and horizontal redistribution : the case of Western and Eastern Europe
Bussolo, Maurizio; Krolage, Carla; Makovec, Mattia; … - 2018
deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … performance in dealing with horizontal inequality, that is, in redistributing among socio-economic groups. In a context where … individuals may not only care about vertical redistribution, but also about the economic situation of the specific groups they …
Persistent link: https://www.econbiz.de/10011962206
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Comparing inequality aversion across countries when labor supply responses differ
Bargain, Olivier; Dolls, Mathias; Neumann, Dirk; … - 2013
margins for 17 EU countries and the US. Using the same data, inequality aversion is measured as the degree of redistribution …We analyze to which extent social inequality aversion differs across nations when control- ling for actual country … supply elasticities across countries. However, this changes the cross-country ranking in inequality aversion compared to …
Persistent link: https://www.econbiz.de/10009715731
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint...
Persistent link: https://www.econbiz.de/10014481058
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...
Persistent link: https://www.econbiz.de/10014267188
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Fair and efficient taxation under partial control
Ooghe, Erwin; Peichl, Andreas - In: The economic journal : the journal of the Royal … 125 (2015) 589, pp. 2024-2051
Persistent link: https://www.econbiz.de/10011441323
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Fair and efficent taxation under partial control
Ooghe, Erwin; Peichl, Andreas - 2014
We study fair and efficient tax-benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in...
Persistent link: https://www.econbiz.de/10010229894
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Politically feasible reforms of non-linear tax systems
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas - 2020
We study reforms of non-linear income tax systems from a political economy perspective. We present a median voter theorem for monotonic tax reforms, reforms so that the change in the tax burden is a monotonic function of income. We also provide an empirical analysis of tax reforms, with a focus...
Persistent link: https://www.econbiz.de/10012237204
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
This paper studies the tax treatment of couples. We develop two different ap-proaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...
Persistent link: https://www.econbiz.de/10014303150