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The Efficiency Cost of Increased Progressivity
Triest, Robert K. - 1993
Increases in income tax progressivity generally entail some efficiency cost due to increased distortion of individuals …' labor supply decisions. This paper quantifies the magnitude of the efficiency cost of several policies which would increase … complex nonlinear tax schedules similar to those which actually exist. The efficiency cost of increased progressivity is found …
Persistent link: https://www.econbiz.de/10012474407
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The Efficiency Cost of Increased Progressivity
Triest, Robert K. - 2021
Increases in income tax progressivity generally entail some efficiency cost due to increased distortion of individuals …' labor supply decisions. This paper quantifies the magnitude of the efficiency cost of several policies which would increase … complex nonlinear tax schedules similar to those which actually exist. The efficiency cost of increased progressivity is found …
Persistent link: https://www.econbiz.de/10013226927
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Progressive income taxation and labour market incentives
Andersen, Torben M.; Sandemann Rasmussen, Bo - 1993
Persistent link: https://www.econbiz.de/10000872944
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Optimal redistributive taxation with both labor supply and labor demand responses
Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - 2012
This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework where (voluntary) nonparticipation and (involuntary) unemployment are endogenous. The optimal employment tax rate is given by an inverse employment elasticity rule. This rule depends on the...
Persistent link: https://www.econbiz.de/10009518227
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Tax progressivity and income inequality : papers presented at a conference held at the Michigan Business School on September 11-12, 1992
Slemrod, Joel (contributor) - 1994
Persistent link: https://www.econbiz.de/10000879390
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The effects of recent tax reforms on labor supply
Kniesner, Thomas J.; Ziliak, James P. - 1998
Persistent link: https://www.econbiz.de/10000669408
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Tax progressivity and income inequality
Slemrod, Joel (ed.) - 1994 - 1. publ.
Persistent link: https://www.econbiz.de/10000426151
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Optimal redistributive taxation with both extensive and intensive responses
Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - 2010
Persistent link: https://www.econbiz.de/10003939581
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Optimal redistributive taxation with both extensive and intensive responses
Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - 2010
We derive a general optimal income tax formula when individuals respond along both the intensive and extensive margins and when income effects can prevail. Individuals are heterogeneous across two dimensions: their skill and their disutility of participation. Preferences over consumption and...
Persistent link: https://www.econbiz.de/10008808231
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Optimal redistributive taxation with both extensive and intensive responses
Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - 2010
Persistent link: https://www.econbiz.de/10008655055