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Diamond, Peter A. - 2009

Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor...

Persistent link: https://www.econbiz.de/10003850157

International differences in longevity and health and their economic consequences

Michaud, Pierre-Carl; Goldman, Dana P.; Lakdawalla, Darius - 2009

primarily the symptom of real declines in the health of near-elderly Americans, relative to their European peers. In particular …, we use a microsimulation approach to project what US longevity would look like, if US health trends approximated those in … Europe. We find that differences in health can explain most of the growing gap in remaining life expectancy. In addition, we …

Persistent link: https://www.econbiz.de/10003893888

Why countries compete in ad valorem instead of unit capital taxes

Hoffmann, Magnus; Runkel, Marco - 2012

This paper contributes to resolving the puzzle that in practice most countries use ad valorem (corporate income) taxation, while a large part of the tax competition literature views business taxes as unit (wealth) taxation. We point to the dual role that corporate taxation plays in attracting...

Persistent link: https://www.econbiz.de/10009671850

Optimal fiscal policy in overlapping generations models

Garriga, Carlos - 2017

In this paper, we explore the proposition that the optimal capital income tax is zero using an overlapping generations model. We prove that for a large class of preferences, the optimal capital income tax along the transition path and in steady state is non-zero. For a version of the model...

Persistent link: https://www.econbiz.de/10011782623

Evidence on individual preferences for longevity risk

Delprat, Gae͏̈tan; Leroux, Marie-Louise; Michaud, … - 2013

The standard model of intertemporal choice assumes risk neutrality toward the length of life: due to additivity, agents are not sensitive to a mean preserving spread in the length of life. Using a survey fielded in the RAND American Life Panel (ALP), this paper provides empirical evidence on...

Persistent link: https://www.econbiz.de/10009730526

Optimal tax theory : the journey from the negative income tax to the earned income tax credit

Hamilton, Jonathan H. - In: Southern economic journal 76 (2010) 4, pp. 861-877

Persistent link: https://www.econbiz.de/10008701442

Optimal income taxation with unemployment and wage responses : a sufficient statistics approach

Kroft, Kory; Kucko, Kavan; Lehmann, Etienne; Schmieder, … - 2016

We derive a sufficient statistics optimal tax formula in a general model that incorporates unemployment and endogenous wages, to study the shape of the tax and transfer system at the bottom of the distribution. The sufficient statistics are the macro employment response to taxation and the micro...

Persistent link: https://www.econbiz.de/10011452220

Calculating the Optimal Small Business Exemption Threshold for a U.S. VAT

Brashares, Edith - 2015

Most countries with a VAT have a tax exemption for small businesses that have taxable sales below a certain threshold. The exemption reduces both the compliance costs for small businesses and the administrative costs for the government. We use a static analysis of the U.S. economy to determine...

Persistent link: https://www.econbiz.de/10013033479

The Global Roadmap for Healthy Longevity : United States of America National Academy of Medicine consensus study report, 2022

Wong, John E. L.; Fried, Linda P.; Dzau, Victor J. - In: Journal of the economics of ageing 24 (2023), pp. 1-6

Persistent link: https://www.econbiz.de/10014251878

An Ounce of Prevention or a Pound of Cure? Short- and Long-Run Effects of Pharmaceutical Patents on U.S. Health Care Expenditures

Johnson, Hilary S.; Johnson, Daniel K. N. - 2014

This study examines the relationship between pharmaceutical R&D and health care expenditures, distinguishing between …

Persistent link: https://www.econbiz.de/10014209235

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