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Poverty, human capital, life-cycle and the tax and transfer bases : the role of education for development and international competition
Petersen, Hans-Georg - 2011
revenue, which is spent for public goods (including education) and transfers (for poverty reduction). The efficient design of … the education system (by private and public education investments) determines the quality of the human capital stock as … consumption and saving. An efficient tax and transfer system being accompanied by an education system financed in public private …
Persistent link: https://www.econbiz.de/10009356993
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Optimal Progressive Labor Income Taxation and Education Subsidies When Education Decisions and Intergenerational Transfers Are Endogenous
Krueger, Dirk; Ludwig, Alexander - In: American Economic Review 103 (2013) 3, pp. 496-501
We quantitatively characterize the optimal mix of progressive income taxes and education subsidies in a model with … distortions of labor supply, progressive taxes weaken the incentives to acquire education. The latter distortion can potentially … be mitigated by an education subsidy. We find that the welfare-maximizing fiscal policy is indeed characterized by a …
Persistent link: https://www.econbiz.de/10010659331
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Age-Related Taxation of Bequests in the Presence of a Dependency Risk
Leroux, Marie-Louise; Pestieau, Pierre - 2020
This paper studies the design of the optimal linear taxation of bequests when individuals differ in wage as well as in their risks of both mortality and old-age dependence. We assume that the government cannot distinguish between bequests motives, that is whether bequests resulted from...
Persistent link: https://www.econbiz.de/10012425548
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Age-related taxation of bequests in the presence of a dependency risk
Leroux, Marie-Louise; Pestieau, Pierre - 2020
This paper studies the design of the optimal linear taxation of bequests when individuals differ in wage as well as in their risks of both mortality and old-age dependance. We assume that the government cannot distinguish between bequests motives, that is whether bequests resulted from...
Persistent link: https://www.econbiz.de/10012542513
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Age and health related inheritance taxation
Leroux, Marie-Louise; Pestieau, Pierre - 2021
This paper studies the design of an optimal non linear inheritance taxation when individuals differ in wage as well as in their risks of both mortality and old-age dependance. We assume that the government cannot distinguish between bequests motives, that is whether bequests result from...
Persistent link: https://www.econbiz.de/10012542524
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Age and Health Related Inheritance Taxation
Leroux, Marie-Louise; Pestieau, Pierre - 2021
This paper studies the design of an optimal non linear inheritance taxation when individuals differ in wage as well as in their risks of both mortality and old-age dependance. We assume that the government cannot distinguish between bequests motives, that is whether bequests result from...
Persistent link: https://www.econbiz.de/10012582067
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Age and health related inheritance taxation
Leroux, Marie-Louise; Pestieau, Pierre - 2021
This paper studies the design of an optimal non linear inheritance taxation when individuals differ in wage as well as in their risks of both mortality and old-age dependance. We assume that the government cannot distinguish between bequests motives, that is whether bequests result from...
Persistent link: https://www.econbiz.de/10012499657
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Age-related taxation of bequests in the presence of a dependency risk
Leroux, Marie-Louise; Pestieau, Pierre - 2020
This paper studies the design of the optimal linear taxation of bequests when individuals differ in wage as well as in their risks of both mortality and old-age dependence. We assume that the government cannot distinguish between bequests motives, that is whether bequests resulted from...
Persistent link: https://www.econbiz.de/10012304266
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Self-Enforcing Intergenerational Social Contract as a Source of Pareto Improvement and Pollution Mitigation
Dao, Thang; Burghaus, Kerstin; Edenhofer, Ottmar - 2016
We contribute to the literature on private financing of intergenerational public goods, focusing on climate change mitigation. We consider, in a general equilibrium overlapping generations (OLG) model with environmental externalities, a contract between successive generations, whereby agents of...
Persistent link: https://www.econbiz.de/10011480479
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Self-enforcing intergenerational social contract as a source of Pareto improvement and pollution mitigation
Nguyen Thang Dao; Burghaus, Kerstin; Edenhofer, Ottmar - 2016
We contribute to the literature on private financing of intergenerational public goods, focusing on climate change mitigation. We consider, in a general equilibrium overlapping generations (OLG) model with environmental externalities, a contract between successive generations, whereby agents of...
Persistent link: https://www.econbiz.de/10011474731