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Redistributive income taxation with directed technical change

Löbbing, Jonas - 2023

What are the implications of (endogenous) directed technical change for the design of redistributive income taxes? I study this question in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. Under certain conditions, any progressive tax...

Persistent link: https://www.econbiz.de/10014496399

Efficient subsidization of human capital accumulation with overlapping generations and endogenous growth

Richter, Wolfram F.; Braun, Christoph - 2010

This paper studies second best policies for education, saving, and labour in an OLG model in which endogenous growth … equilibria are inefficient. The inefficiency is exacerbated if selfish individuals externalize the positive effect of education … on descendents' productivity. It is shown to be second best to subsidize education even relative to the first best if the …

Persistent link: https://www.econbiz.de/10010270495

Income taxation and job creation

Röhrs, Johanna - 2021

imperfections and an endogenous decision to become a job creator. I therefore augment the standard labour matching model developed …

Persistent link: https://www.econbiz.de/10012533158

Optimal taxation in search equilibrium with home production

Engström, Per; Holmlund, Bertil; Kolm, Ann-Sofie - 2001

and 'services' are produced both in the market and within the households. We use the model to examine how unemployment and … services reduces unemployment whereas a tax cut on goods has no effect. A reform involving tax differentiation, with lower …

Persistent link: https://www.econbiz.de/10011408425

Monopsony power, income taxation and welfare

Hummel, Albert Jan - 2021

This paper studies the implications of monopsony power for optimal income taxation and welfare. Firms observe workers' abilities while the government does not and monopsony power determines what share of the labor market surplus is translated into profits. Monopsony power increases the tax...

Persistent link: https://www.econbiz.de/10012545131

Optimal income taxation with composition effects

Jacquet, Laurence; Lehmann, Etienne - 2017

We study the optimal nonlinear income tax problem with multidimensional individual characteristics on which taxes cannot be conditioned. We obtain an optimal tax formula that generalizes the standard one by averaging, with specific weights, the sufficient statistics of individuals who earn the...

Persistent link: https://www.econbiz.de/10011732051

Monopsony power, income taxation and welfare

Hummel, Albert Jan - 2021

Persistent link: https://www.econbiz.de/10012534827

Tax effects on unemployment and the choice of eductional type

Alstadsæter, Annette (contributor); … - 2005

Persistent link: https://www.econbiz.de/10003088079

How Should Capital Be Taxed? Theory and Evidence from Sweden

Bastani, Spencer - 2018

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...

Persistent link: https://www.econbiz.de/10012920443

Efficiency Effects of Tax Deductions for Work-Related Expenses

Richter, Wolfram F. - 2021

In this paper it is shown that allowing the deduction of work-related expenses has a strictly positive effect on tax efficiency only if two conditions hold jointly: (i) The expenses should be interpretable as real cost and (ii) the expenses should be required for increasing taxable income....

Persistent link: https://www.econbiz.de/10013318910