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A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - 2016
supply through lower marginal tax rates while also maintaining or enhancing progressivity …
Persistent link: https://www.econbiz.de/10011581947
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Optimal progressivity of personal income tax : a general equilibrium evaluation for Spain
Serrano-Puente, Darío - In: SERIEs : Journal of the Spanish Economic Association 11 (2020) 4, pp. 407-455
Is the Spanish economy positioned at its optimal progressivity level in personal income tax? This article quantifies … progressivity would be optimal, even though it would involve an efficiency loss. The optimal reform of the tax schedule would reduce …
Persistent link: https://www.econbiz.de/10012389033
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On the optimal provision of social insurance
Krueger, Dirk; Ludwig, Alexander - 2015
always characterized by generous tuition subsidies, but the optimal degree of income tax progressivity depends crucially on …
Persistent link: https://www.econbiz.de/10011285457
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On the optimal provision of social insurance
Krueger, Dirk; Ludwig, Alexander - 2015
policies are always characterized by generous tuition subsidies, but the optimal degree of income tax progressivity depends …
Persistent link: https://www.econbiz.de/10011539893
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Arbitrage and nonlinear tax scales
Becker, Marcus; Löffler, Andreas - 2016 - 12. April 2016 (first draft)
We look at the theory of arbitrage with taxation under certainty. The tax scale in our model is not linear. Under the premise that tax scale is convex, we analyze prices that do not exhibit arbitrage opportunities. It turns out that there are two kinds of arbitrage: unbounded as well as bounded...
Persistent link: https://www.econbiz.de/10011450302
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Optimal Progressive Income Taxation in a Bewley-Grossman Framework
Jung, Juergen - 2017
We study the optimal progressivity of income taxation in a Bewley-Grossman model of health capital accumulation where … the model to match U.S. data. We then optimize the progressivity of the income tax code. The optimal income tax system is … health insurance system affects the degree of optimal progressivity of the income tax system.The introduction of Affordable …
Persistent link: https://www.econbiz.de/10012960302
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Optimal Progressive Income Taxation in a Bewley-Grossman Framework
Tran, Chung - 2018
We study optimal income tax progressivity in an environment where individuals are exposed to idiosyncratic income and … government is required to set higher optimal levels of tax progressivity in order to provide more social insurance for unhealthy … progressivity (Suits) index a Gini coefficient for income tax contributions by income of the optimal tax system is around 0 …
Persistent link: https://www.econbiz.de/10012916804
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On the Optimal Progressivity of the Income Tax Code
Conesa, Juan C.; Krueger, Dirk - 2008
This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with …
Persistent link: https://www.econbiz.de/10014066093
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An assessment of consumption and income taxes in Japan
Horioka, Charles (contributor); Sekita, Shizuka (contributor) - 2004 - [Elektronische Ressource]
In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan’s consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...
Persistent link: https://www.econbiz.de/10002506797