Showing 91 - 100 of 57,795
This paper studies the implications of (endogenously) directed technical change for the design of non-linear labor income taxes in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. First, I identify conditions under which any progressive...
Persistent link: https://www.econbiz.de/10012431526
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We extend the optimal taxation framework by Saez (2002) to allow for alternatives to …
Persistent link: https://www.econbiz.de/10011897232
redistribution from high to low ability households and correction of undersaving due to present-biasedness. Policies must comply with … incentive-compatibility constraints that restricts both how much income redistribution that can take place and how much savings …
Persistent link: https://www.econbiz.de/10010851140
Commodity taxes have three distinct roles: (1) revenue collection, (2) interpersonal redistribution, and (3) resource …, which leads to the 'generalised Ramsey rule' for optimum taxation. We show how many standard results on optimum taxation and …
Persistent link: https://www.econbiz.de/10010884666
wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is … argued that classical normative principles of taxation known from public economics cannot give a sound justification for a …
Persistent link: https://www.econbiz.de/10010957865
We study a simple model of production, accumulation, and redistribution, where agents are heterogeneous in their …
Persistent link: https://www.econbiz.de/10005085512
This paper analyses optimal corrective taxation and optimal income redistribution. Under general utility functions, the …
Persistent link: https://www.econbiz.de/10012948330
This paper analyses optimal corrective taxation and optimal income redistribution. Under general utility functions, the …
Persistent link: https://www.econbiz.de/10012949567
rich to the poor in a model of optimal nonlinear income taxation. Our framework integrates public and private … redistribution, the warm glow of giving and stigma of receiving charitable donations, and status concerns emanating from social …
Persistent link: https://www.econbiz.de/10012862300
We model the electoral politics of redistribution. Taxation has efficiency and equity effects. Citizens and parties …
Persistent link: https://www.econbiz.de/10014055147