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The elasticity of taxable income in the presence of intertemporal income shifting
Gorry, Aspen; Hubbard, R. Glenn; Mathur, Aparna - In: National tax journal 74 (2021) 1, pp. 45-73
Persistent link: https://www.econbiz.de/10012548863
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Updating POLIMOD
Mitton, Lavinia - 1998 - 2. ed
Persistent link: https://www.econbiz.de/10000168519
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Modété: un modèle de microsimulation pour la Belgique
Joyeux, Christophe - In: Cahiers économiques de Bruxelles (1998), pp. 203-227
Persistent link: https://www.econbiz.de/10001245452
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Effects of tax policy in a life-cycle model with asset illiquidity
Cui, Zhen - In: Journal of economic research 20 (2015) 3, pp. 257-279
Persistent link: https://www.econbiz.de/10011407722
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Optimal income taxation under monopolistic competition
Tarasov, Alexander; Zubrickas, Robertas - 2021
Mirrlees (1971) model of income taxation with a monopolistic competition framework with general additively separable consumer … preferences. We show that price and variety distortions resulting from the market structure imply that income tax policy needs to …:77 percent. Motivated by practical cases, we study a policy regime that is solely based on income taxation. Under this policy …
Persistent link: https://www.econbiz.de/10012622731
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Do required minimum distribution 401(k) rules matter, and for whom? : insights from a lifecylce model
Horneff, Vanya; Maurer, Raimond; Mitchell, Olivia S. - 2021
Tax-qualified vehicles helped U.S. private-sector workers accumulate $25Tr in retirement assets. An often-overlooked important institutional feature shaping decumulations from these retirement plans is the "Required Minimum Distribution" (RMD) regulation, requiring retirees to withdraw a minimum...
Persistent link: https://www.econbiz.de/10012668367
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Dividend tax policy and private-sector research and development spending : a modified perspective on the impact of US 2003 Tax Reform Act on R&D spending
Billings, B. Anthony; Lee, Cheol; Lee, Jaegul - In: Advances in taxation 25 (2019), pp. 51-72
Persistent link: https://www.econbiz.de/10012225538
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Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - In: International tax and public finance 27 (2020) 6, pp. 1520-1556
Persistent link: https://www.econbiz.de/10012310892
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Tax misperception and its effects on decision making - a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 124...
Persistent link: https://www.econbiz.de/10012289393
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Tax misperception and its effects on decision making : a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review...
Persistent link: https://www.econbiz.de/10012302155