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, for optimal income taxation. Our analyses show that, when the government is utilitarian and disutility from labor supply …
Persistent link: https://www.econbiz.de/10013314745
, for optimal income taxation. Our analyses show that, when the government is utilitarian and disutility from labor supply …
Persistent link: https://www.econbiz.de/10012392183
The paper develops a two-sector general equilibrium search model where goods are produced exclusively in the market and services are produced both in the market and within the households. We use the model to examine how unemployment and welfare are affected by labor taxes in general and sectoral...
Persistent link: https://www.econbiz.de/10010321719
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10010264573
Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … derived from standard models of capital taxation when applied to entrepreneurial income. Some of the defining features of … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …
Persistent link: https://www.econbiz.de/10010320176
leads individuals to make inefficient intertemporal decisions. This paper concerns optimal income taxation to correct for …
Persistent link: https://www.econbiz.de/10010283632
Addressing extensive labour supply responses, the literature has established a case for larger transfers to the working poor than to even poorer non-working people. This paper casts new light on this result. I argue that the result hinges crucially on the labour supply responses of people in...
Persistent link: https://www.econbiz.de/10010288470
. In a scheme with a proportional income tax and benefits with a contributory component, taxation generally increases the …
Persistent link: https://www.econbiz.de/10009774942
Economic models of climate policy (or policies to combat other environmental problems) typically neglect psychological adaptation to changing life circumstances. People may adapt or become more sensitive, to different degrees, to a deteriorated environment. The present paper addresses these...
Persistent link: https://www.econbiz.de/10010354841
We analyze the role of optimal income taxation across different local labor markets. Should labor in large cities be …
Persistent link: https://www.econbiz.de/10010470412