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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10011283108
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On risk induced by technical change
Ünveren, Burak - In: International journal of business and economic sciences … 10 (2017) 1, pp. 42-48
redistribution of income as a tool of mitigating the loss of efficiency due to technological shocks. Research limitations …
Persistent link: https://www.econbiz.de/10011649413
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Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10013016371
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Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10013020515
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Shutting the stable door after the horse has bolted? : on educational risk and the quality of education
Schindler, Dirk; Weigert, Benjamin - 2011
-best solution, providing ex ante insurance significantly gains importance relative to traditional ex post redistribution, because it …
Persistent link: https://www.econbiz.de/10009124160
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Optimal Redistributive Policy Under Disaster Risk : Self-Protection and Social Mitigation
Tsugawa, Shuichi - 2021
This paper examines the optimal mixed taxation of polluting goods and subsidies for self-protection under nonlinear income tax. The novel contribution of this paper is to take disaster risk into account, the probability which is determined by the total amount of polluting goods consumed by all...
Persistent link: https://www.econbiz.de/10013322085
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Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure
Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014
This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self-selection into jobs that facilitate tax...
Persistent link: https://www.econbiz.de/10010238206
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Retrospective capital gains taxation in the real world
Menoncin, Francesco; Panteghini, Paolo - 2009
In this article, we analyze Auerbach's (1991) proposal of a retrospective capital gains tax, which is equivalent to an accrual tax on an ex-ante basis. Using a continuous-time model with stochastic interest rates, we prove that equivalence holds even if the risk-free asset return is correlated...
Persistent link: https://www.econbiz.de/10003850804
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Retrospective capital gains taxation in a dynamic stochastic world
Menoncin, Francesco; Panteghini, Paolo - In: FinanzArchiv : European journal of public finance 66 (2010) 3, pp. 236-242
Persistent link: https://www.econbiz.de/10008746912
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Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung
Niemann, Rainer (contributor) - 2007
In diesem Beitrag werden die Effekte symmetrischer und differenzierender Besteuerung auf die Portfoliowahl und den Arbeitsanreiz untersucht. Hierbei wird zunächst ein Portfoliomodell mit zwei riskanten Projekten im Ein-Personen-Kontext, d.h. ohne Arbeitsanreizproblem betrachtet. Symmetrische...
Persistent link: https://www.econbiz.de/10003567128