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Education and optimal dynamic taxation
Findeisen, Sebastian; Sachs, Dominik - 2011
education wedges in this setting analytically and numerically, using a calibrated example. We present ways to implement the … given out to agents during education. These repayment plans are contingent on loan size and income and capture the history … dependence of the labor wedges. Applying the model to US-data and a binary education decision (graduating from college or not) we …
Persistent link: https://www.econbiz.de/10010282325
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Education and optimal dynamic taxation: The role of income-contingent student loans
Findeisen, Sebastian; Sachs, Dominik - 2012
We study Pareto optimal tax and education policies when human capital upon labor market entry is endogenous and … individuals face wage uncertainty. Though optimal labor distortions are history-dependent, i.e. depend on income and education …-contingent loans. To take themodel to the (US) data, we simplify the model to a binary education decision (graduating from college or …
Persistent link: https://www.econbiz.de/10010316898
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Social exclusion and optimal redistribution
Aronsson, Thomas; Bastani, Spencer; Tayibov, Khayyam - 2021
redistributive taxation. Our results show how an optimal mix of education policy, public employment, and support to the unemployed …-best optimum most likely implies overprovision of education relative to a policy rule that balances the direct marginal benefit and …
Persistent link: https://www.econbiz.de/10012694145
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Optimal Income Taxation and Charitable Giving
Kaplow, Louis - National Bureau of Economic Research - 2023
The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...
Persistent link: https://www.econbiz.de/10014421177
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Chapter 16 Wealth transfer taxation: a survey of the theoretical literature
Cremer, Helmuth; Pestieau, Pierre - In: Handbook of the economics of giving, altruism and …, (pp. 1107-1134). 2006
The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design crucially depends...
Persistent link: https://www.econbiz.de/10014023662
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Optimal Income Taxation with Social Preferences
Lehr, Brandon - 2014
This paper characterizes optimal nonlinear income taxation of individuals who exhibit social preferences. If individuals exhibit equity concerns, above and beyond the government's social welfare criterion, how is the shape of the marginal tax schedule impacted? In particular, I consider...
Persistent link: https://www.econbiz.de/10013054743
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Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels
Schmidt, Thomas-Patrick; Müller, Heiko - arqus - Arbeitskreis Quantitative Steuerlehre - 2012
Im vorliegenden Beitrag werden auf Basis des deutschen Taxpayer-Panels für die Jahre 2001 bis 2006 erstmals mittels des in der Literatur derzeit als Standard angesehenen Ansatzes Einkommenselastizitäten für Deutschland in mehreren Jahresvergleichen ermittelt. Zur Identifikation des Einflusses...
Persistent link: https://www.econbiz.de/10010983375
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Optimal piecewise linear income taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - 2009
Given its significance in practice, the piecewise linear tax system seems to have received disproportionately little attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main characteristics.
Persistent link: https://www.econbiz.de/10010264573
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Marginal deadweight loss when the income tax is nonlinear
Blomquist, Sören; Simula, Laurent - 2010
Almost all theoretical work on how to calculate the marginal deadweight loss has been done for linear taxes and for variations in linear budget constraints. This is quite surprising since most income tax systems are nonlinear, generating nonlinear budget constraints. Instead of developing the...
Persistent link: https://www.econbiz.de/10010270492
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Shall we keep the highly skilled at home? The optimal income tax perspective
Simula, Laurent; Trannoy, Alain - 2011
We examine how allowing individuals to emigrate to pay lower taxes abroad changes the optimal non-linear income tax scheme in a Mirrleesian economy. An individual emigrates if his domestic utility is less than his utility abroad net of migration costs, utilities and costs both depending on...
Persistent link: https://www.econbiz.de/10010274951