business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial …, including private business equity. In a system of simultaneous demand equations in first differences, we identify the tax … effects by an instrumental variables approach exploiting tax reforms during our observation period. To account for selection …

We exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top …. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average … tax rate of 30.5 percent and contributes more than a quarter of total income tax revenue. Within the top percentile, the …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial …, including private business equity. In a system of simultaneous demand equations in first differences, we identify the tax … effects by an instrumental variables approach exploiting tax reforms during our observation period. To account for selection …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial …, including private business equity. In a system of simultaneous demand equations in first differences, we identify the tax … effects by an instrumental variables approach exploiting tax reforms during our observation period. To account for selection …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial …, including private business equity. In a system of simultaneous demand equations in first differences, we identify the tax … effects by an instrumental variables approach exploiting tax reforms during our observation period. To account for selection …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial …, including private business equity. In a system of simultaneous demand equations in first differences, we identify the tax … effects by an instrumental variables approach exploiting tax reforms during our observation period. To account for …

inducement of early retirement may be part of the optimal tax-transfer policy. We consider a model in which individuals differ in … characterize the optimal non linear tax-transfer that maximizes a utilitarian welfare function when weekly earnings and the length …

We examine empirically the relationship between the extent of redistribution and the components of the Mirrlees … incomes. Our redistributive preference measure is constructed using the optimal tax formula for which we have collected data … because pre-specified functional forms are not easy to justify in empirical investigations of the optimal tax framework. We …