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Efectos desincentivadores del trabajo causados por los impuestos : un análisis empírico para los hombres en Suecia
Flood, Lennart - In: Modelos microeconométricos y política fiscal, (pp. 55-94). 1994
Persistent link: https://www.econbiz.de/10001291288
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Work disincentive effects of taxes : an empirical analysis of Swedish men
Flood, Lennart - In: Carnegie Rochester conference series on public policy : … 37 (1992), pp. 239-277
Persistent link: https://www.econbiz.de/10001139725
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Optimal Redistributive Taxation with Both Extensive and Intensive Responses
Jacquet, Laurence - 2011
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/10013131346
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Effective Tax Rates and Effective Progressivity in a Fiscally Decentralized Country
Roller, Marcus - 2016
This paper proposes measures to quantify the effective level and the effective progressivity of taxation in a fiscally decentralized country taking income sorting into account. Using data on the universe of Swiss taxpayers, we find that rich households effectively face significantly lower...
Persistent link: https://www.econbiz.de/10012994093
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Consumption Taxes and Economic Efficiency in a Stochastic OLG Economy
Nishiyama, Shinichi; Smetters, Kent A. - 2021
is used to rigorously examine efficiency gains over the transition path. A progressive income tax is replaced with a flat … reform improves (interim) efficiency, a result consistent with the previous literature. But if, more realistically, shocks … are uninsurable, this reform reduces efficiency, even though national wealth and output increase over the entire …
Persistent link: https://www.econbiz.de/10013224172
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Optimal Redistributive Taxation with Both Extensive and Intensive Responses
Jacquet, Laurence - 2010
This paper characterizes optimal income taxation when individuals respond along both the intensive and extensive margins. Individuals are heterogeneous across two dimensions: specifically, their skill and disutility of participation. Preferences over consumption and work effort can differ with...
Persistent link: https://www.econbiz.de/10013146460
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Estimating the distributional implications of the tax cuts and jobs act
Kallen, Cody; Mathur, Aparna - In: National tax journal 74 (2021) 3, pp. 721-759
Persistent link: https://www.econbiz.de/10012694627
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The efficient side of progressive income taxation
Corneo, Giacomo - 2000
relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies …
Persistent link: https://www.econbiz.de/10009781645
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The Efficient Side of Progressive Income Taxation
Corneo, Giacomo - 2021
relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies …
Persistent link: https://www.econbiz.de/10013321207
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Consumption Taxes and Economic Efficiency in a Stochastic OLG Economy
Nishiyama, Shinichi - 2003
is used to rigorously examine efficiency gains over the transition path. A progressive income tax is replaced with a flat … reform improves (interim) efficiency, a result consistent with the previous literature. But if, more realistically, shocks … are uninsurable, this reform reduces efficiency, even though national wealth and output increase over the entire …
Persistent link: https://www.econbiz.de/10012469211