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Optimal factor taxation under wage bargaining : a dynamic perspective

Koskela, Erkki; Thadden, Leopold von - 2003

We consider the issue of steady-state optimal factor taxation in a Ramsey-type dynamic general equilibrium setting with two distinct distortions: i) taxes on capital and labour are the only available tax instruments for raising revenues, and ii) labour markets are subject to a static...

Persistent link: https://www.econbiz.de/10001733346

Energy taxation : reasons for discriminating in favor of the production sector

Richter, Wolfram F.; Schneider, Kerstin - In: European economic review : EER 47 (2003) 3, pp. 461-476

Persistent link: https://www.econbiz.de/10001770679

Environmental policy, distortionary labor taxation, and employment : pollution taxes and the double dividend

Bovenberg, Ary Lans - 1995

Persistent link: https://www.econbiz.de/10000914993

Constrained Pareto-optimal taxation of labour and capital incomes

Svensson, Lars-Gunnar - In: Journal of public economics 3 (1987), pp. 355-366

Persistent link: https://www.econbiz.de/10001040774

Intergenerational Allocation of Government Expenditures : Externalities and Optimal Taxation

Iqbal, Kazi; Turnovsky, Stephen J. - 2008

This paper studies optimal capital and labor income taxes when the benefits of public goods are age-dependent. Provided the government can impose a consumption tax, it can attain the first-best resource allocation. This involves the uniform taxation of the cohorts' labor income and a zero...

Persistent link: https://www.econbiz.de/10012562705

Entrepreneurial labor and capital taxation

Reis, Catarina - In: Macroeconomic dynamics 15 (2011) 3, pp. 326-335

Persistent link: https://www.econbiz.de/10009300498

Optimal Taxation of Top Labor Incomes : A Tale of Three Elasticities

Piketty, Thomas - 2011

This paper presents a model of optimal labor income taxation where top incomes respond to marginal tax rates through three channels: (1) standard labor supply, (2) tax avoidance, (3) compensation bargaining. We derive the optimal top tax rate formula as a function of the three corresponding...

Persistent link: https://www.econbiz.de/10013118130

Time-Consistent Fiscal Policy Under Heterogeneity : Conflicting or Common Interests

Angelopoulos, Konstantinos - 2011

This paper studies the aggregate and distributional implications of Markov-perfect tax-spending policy in a neoclassical growth model with capitalists and workers. Focusing on the long run, our main findings are: (i) it is optimal for a benevolent government, which cares equally about its...

Persistent link: https://www.econbiz.de/10013125070

Optimal Labor Income Taxation

Piketty, Thomas - 2012

This paper reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between … theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and … distribution. We also emphasize connections between actual practice and the predictions from theory, and in particular the …

Persistent link: https://www.econbiz.de/10013098126

Time-Poor, Working, Super-Rich

Corneo, Giacomo - 2017

This paper revisits the standard model of labor supply under two additional assumptions: consumption requires time and some limited amount of work is enjoyable. Whereas introducing each assumption without the other one does not produce novel insights, combining them together does if the wage...

Persistent link: https://www.econbiz.de/10012963868

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