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Capital income taxation and the mirrlees review

Apps, Patricia; Rees, Ray - 2012

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...

Persistent link: https://www.econbiz.de/10010287613

Expanding the welfare system: a proposal for reform

Orszag, Jonathan Michael; Snower, Dennis J. - In: The welfare state in Europe: Challenges and reforms, (pp. 101-117). 1998

accounts: a retirement account (covering pensions), an unemployment account (covering unemployment support), a human capital … account (covering education and training), and a health account (covering insurance against sickness and disability). Instead … may be expected to play a substantial role in reducing unemployment, encouraging labour force participation, promoting …

Persistent link: https://www.econbiz.de/10010313982

Unemployment vouchers versus low-wage subsidies

Orszag, Jonathan Michael; Snower, Dennis J. - 2002

The paper examines the relative effectiveness of two policy proposals in reducing unemployment and working poverty …: unemployment vouchers and low-wage subsidies. The unemployment vouchers are targeted exclusively at the unemployed (especially the … workers are (i.e. the more their wages rise with employment duration), the more effective will unemployment vouchers be …

Persistent link: https://www.econbiz.de/10010265599

Optimal Taxation, Child Care and Models of the Household

Apps, Patricia; Rees, Ray - 2014

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...

Persistent link: https://www.econbiz.de/10010328732

Optimal Taxation of Robots

Thuemmel, Uwe - 2018

I study the optimal taxation of robots and labor income. In the model, robots substitute for routine labor and complement non-routine labor. I show that while it is optimal to distort robot adoption, robots may be either taxed or subsidized. The robot tax exploits general-equilibrium effects to...

Persistent link: https://www.econbiz.de/10011932067

Optimal Taxation and the Household

Apps, Patricia; Rees, Ray - 2016

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. It models the interaction between wage rates and variation in child care prices and productivities as determinants of across-household heterogene- ity in second...

Persistent link: https://www.econbiz.de/10011451458

Optimal Taxation, Inequality and Top Incomes

Andrienko, Yuri; Apps, Patricia; Rees, Ray - 2014

In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...

Persistent link: https://www.econbiz.de/10010377287

The distributional component of the price of the tax avoidance service

Damjanovic, Tatiana - 2002

The traditional avoidance literature undeservedly neglects tax base distribution as a factor affecting the avoidance price, and generally assumed to be equal to the avoidance cost. In reality, avoidance providers are usually either high-skilled specialists or insiders. The strong collusion thus,...

Persistent link: https://www.econbiz.de/10010281270

Optimal taxation, child care and models of the household

Apps, Patricia; Rees, Ray - 2012

This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...

Persistent link: https://www.econbiz.de/10010287625

The Unemployment Challenge in Europe

Nickell, Stephen - In: CESifo Forum 11 (2010) 1, pp. 3-6

Persistent link: https://www.econbiz.de/10011695950

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