https://www.econstor.eu/handle/10419/89657
EconStor: Robust Dynamic Optimal Taxation and Environmental Externalities
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
optimal taxationeconstorrobustdynamicenvironmental
https://ideas.repec.org/p/nbr/nberwo/14976.html
The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
Downloadable! Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis...
a case studyoptimal taxationheight
https://ideas.repec.org/a/eee/pubeco/v88y2004i11p2227-2258.html
The optimal taxation of unskilled labor with job search and social assistance
Downloadable (with restrictions)! In order to explore the optimal taxation of low-skilled labor, we extend the standard model of optimal non-linear income...
optimal taxationunskilled labor
https://ideas.repec.org/p/red/sed012/593.html
Knowledge Spillovers and The Optimal Taxation of Multinational Firms
Downloadable! This paper examines a key policy question for many developing countries: Should they allow and even subsidize the entry and operation of...
knowledge spilloversoptimal taxationmultinationalfirms
https://ideas.repec.org/p/ivi/wpasad/2011-19.html
Optimal taxation in the Uzawa-Lucas Model with externality in human capital
Downloadable! We show that in the Uzawa-Lucas model with externality in human capital with agents that value both consumption and leisure, the government...
uzawa lucas modeloptimal taxationin the
https://www.bankofcanada.ca/2020/04/staff-working-paper-2020-11/
Optimal Taxation in Asset Markets with Adverse Selection - Bank of Canada
What is the optimal tax schedule in over-the-counter markets, e.g., those for corporate bonds? I find that an optimal tax schedule is often non-monotonic. For...
optimal taxationasset marketsadverse selection
https://www.mdpi.com/2071-1050/14/2/1043
Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization
The problem of tax policy design has been an important concern over the years, involving comprehensive scientific research. In this study, our major goal was...
knowledge mappingoptimal taxation
https://ideas.repec.org/p/icr/wpicer/05-2003.html
Optimal Taxation According to Equality of Opportunity: a Microeconometric Simulation Analysis
Downloadable! The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for...
equality of opportunityoptimal taxationaccording to
https://ideas.repec.org/p/uwo/uwowop/9812.html
Optimal Taxation in Life-Cycle Economies
Downloadable! This paper studies optimal taxation in an overlapping generations economy. We characterize the optimal path of fiscal policy, both in the long...
optimal taxationin lifecycleeconomies
https://www.econstor.eu/handle/10419/223467
EconStor: Optimal Taxation of Capital Income with Heterogeneous Rates of Return
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
optimal taxationcapital incomeeconstorheterogeneousrates
https://ideas.repec.org/p/red/sed018/805.html
Optimal Taxation with On-the-Job Search
Downloadable! We provide a theoretical and empirical study of the optimal taxation of labor income in the presence of search frictions and unobservable...
on the joboptimal taxationsearch
https://www.nber.org/programs-projects/projects-and-centers/7099-career-taxes-and-innovation-optimal-taxation-and-effects-taxes-entrepreneurs-inventors-and
CAREER: Taxes and Innovation: Optimal Taxation and the Effects of Taxes on Entrepreneurs,...
optimal taxationthe effectscareertaxesinnovation
https://www.nber.org/papers/w17616
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities | NBER
Founded in 1920, the NBER is a private, non-profit, non-partisan organization dedicated to conducting economic research and to disseminating research findings...
optimal taxationtoplabor
https://www.aeaweb.org/articles?id=10.1257/aer.20151079
Optimal Taxation with Behavioral Agents - American Economic Association
Optimal Taxation with Behavioral Agents by Emmanuel Farhi and Xavier Gabaix. Published in volume 110, issue 1, pages 298-336 of American Economic Review,...
optimal taxationbehavioralagentsamericaneconomic
https://ideas.repec.org/p/hal/journl/hal-02952736.html
Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
Downloadable! We study the incidence of nonlinear labor income taxes in an economy with a continuum of endogenous wages. We derive in closed form the effects...
tax incidenceoptimal taxationnonlineargeneralequilibrium
https://ideas.repec.org/p/wpc/wplist/wp05_08.html
Optimal Taxation According to Equality of Opportunity: A Microeconometric Simulation Analysis
Downloadable! The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we...
equality of opportunityoptimal taxationaccording to
https://www.aeaweb.org/articles?id=10.1257/pol.2.2.85
Optimal Taxation and Social Insurance with Endogenous Private Insurance - American Economic...
Optimal Taxation and Social Insurance with Endogenous Private Insurance by Raj Chetty and Emmanuel Saez. Published in volume 2, issue 2, pages 85-114 of...
optimal taxationsocial insuranceendogenousprivateamerican
https://www.econstor.eu/handle/10419/19896
EconStor: Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing : A...
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
optimal income taxationpublic goodseconstor
https://www.econstor.eu/handle/10419/306757
EconStor: Tackling the regressivity of the Italian tax system: An optimal taxation framework with...
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
italian tax system
https://ideas.repec.org/p/isu/genres/11926.html
Transitional Dynamics of Optimal Capital Taxation
A known result holds that capital taxes should be high in the short run and low or zero in the long-run steady state. This paper studies the dynamics of...
transitionaldynamicsoptimalcapitaltaxation
https://www.deutsche-digitale-bibliothek.de/item/U54Z5US5AV7GUR2SAFU7WOVJWTLG2R4I
Unemployment insurance and optimal taxation in search models of the labor market - Deutsche...
https://www.econstor.eu/handle/10419/19586
EconStor: Optimal factor taxation under wage bargaining: a dynamic perspective
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
wage bargainingeconstoroptimalfactortaxation
https://www.nber.org/papers/w21757
Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach |...
Founded in 1920, the NBER is a private, non-profit, non-partisan organization dedicated to conducting economic research and to disseminating research findings...
optimal income taxation
https://ideas.repec.org/p/nbr/nberwo/30199.html
Optimal Income Taxation
Downloadable! This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns...
optimalincometaxation
https://www.iza.org/en/publications/dp/4832/a-simple-theory-of-optimal-redistributive-taxation-with-equilibrium-unemployment
A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment | IZA@LISER Network
We propose a canonical model of optimal nonlinear redistributive taxation with matching unemployment. In our model, agents are endowed with different...
https://ideas.repec.org/p/cpr/ceprdp/10380.html
Optimal Income Taxation: Mirrlees Meets Ramsey
Downloadable! What structure of income taxation maximizes the social benefits of redistribution while minimizing the social harm associated with distorting the...
optimal income taxationmirrleesmeetsramsey
https://ideas.repec.org/p/fip/fedgfe/2012-03.html
The effect of endogenous human capital accumulation on optimal taxation
Downloadable! This paper considers the impact of endogenous human capital accumulation on optimal tax policy in a life cycle model. Including endogenous human...
the effecthuman capitalendogenousaccumulationoptimal
https://www.iza.org/de/publications/dp/1545/imprint
Union Strategy and Optimal Income Taxation | IZA@LISER Network
Restrictions on work hours are more important in countries with a large welfare state. We show that this empirical observation is consistent with the...
optimal income taxationstrategy andunionizaliser
https://ideas.repec.org/p/ecj/ac2002/107.html
Optimal Utilitarian Taxation and Horizontal Equity
Downloadable! We impose a horizontal equity constraint on the problem of finding the optimal utilitarian tax mix. The horizontal equity constraint requires...
optimalutilitariantaxationhorizontalequity
https://www.diw.de/de/diw_01.c.452971.de/publikationen/externe_referierte_aufsaetze/2010_0003/optimal_taxation__the_design_of_child-related_cash-_and_in-kind-benefits.html
DIW Berlin: Optimal Taxation : The Design of Child-Related Cash- and In-Kind-Benefits
In this paper, we empirically derive the welfare function that guarantees that the current German tax and transfer system for single women is optimal. In...
https://www.bundesbank.de/en/publications/research/discussion-papers/optimal-factor-taxation-under-wage-bargaining-a-dynamic-perspective-703106
Optimal factor taxation under wage bargaining - a dynamic perspective | Deutsche Bundesbank
Leopold von Thadden, Erkki Koskela
wage bargainingoptimalfactortaxation
https://ideas.repec.org/p/hal/journl/hal-04966500.html
Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach
We derive a sufficient statistics tax formula in a model that incorporates unemployment and endogenous wages to study the shape of the optimal income tax. Key...
optimal income taxation
https://www.iza.org/publications/dp/6056/education-and-optimal-dynamic-taxation
Education and Optimal Dynamic Taxation | IZA@LISER Network
We study optimal tax and educational policies in a dynamic private information economy, in which ex-ante heterogeneous individuals make an educational...
educationoptimaldynamictaxationiza
https://www.econstor.eu/handle/10419/100406
EconStor: Optimal Income Taxation with Asset Accumulation
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
optimal income taxationeconstorassetaccumulation
https://www.imf.org/en/publications/wp/issues/2018/06/13/progressive-taxation-of-extractive-resources-as-second-best-optimal-policy-45923
Progressive Taxation of Extractive Resources as Second-Best Optimal Policy
The paper provides a critical review of the literature on the concept of progressivity in the taxation of petroleum and mineral resources and offers a fresh...
progressive taxationextractive resourcessecond bestoptimalpolicy
https://www.nber.org/papers/w20130
A Big Data Approach to Optimal Sales Taxation | NBER
Founded in 1920, the NBER is a private, non-profit, non-partisan organization dedicated to conducting economic research and to disseminating research findings...
a bigdataapproachoptimalsales
https://www.nber.org/papers/w22664
A Simpler Theory of Optimal Capital Taxation | NBER
Founded in 1920, the NBER is a private, non-profit, non-partisan organization dedicated to conducting economic research and to disseminating research findings...
theory ofsimpleroptimalcapitaltaxation
https://ideas.repec.org/p/crs/wpaper/2010-15.html
Optimal Redistributive Taxation with both Extensive and Intensive Responses
Downloadable! We derive a general optimal income tax formula when individuals respond along both the intensiveand extensive margins and when income effects can...
optimalredistributivetaxationextensiveintensive
https://ideas.repec.org/a/oup/restud/v70y2003i3p569-587.html
Optimal Indirect and Capital Taxation
Downloadable (with restrictions)! We consider an environment in which agents' skills are private information and follow arbitrary stochastic processes. We...
optimalindirectcapitaltaxation
https://www.nber.org/papers/w18521
Optimal Labor Income Taxation | NBER
Founded in 1920, the NBER is a private, non-profit, non-partisan organization dedicated to conducting economic research and to disseminating research findings...
optimal labor income taxationnber
https://www.econstor.eu/handle/10419/158939
EconStor: Economic and Political Equilibria in Optimal Taxation. Is Incentive Compatibility Enough?
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
https://ideas.repec.org/p/pen/papers/13-035.html
Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital...
Downloadable! In this paper we characterize quantitatively the optimal mix of progressive income taxes and education subsidies in a model with endogeneous...
https://www.iza.org/publications/dp/3128/optimal-taxation-the-design-of-child-related-cash-and-in-kind-benefits
Optimal Taxation: The Design of Child Related Cash- and In-Kind-Benefits | IZA@LISER Network
This paper contributes to the debate about the optimal design of tax-transfer systems. Based on the theory of optimal taxation, combined with microsim...
https://ideas.repec.org/p/tam/wpaper/1075.html
Relativity, Inequality and Optimal Nonlinear Income Taxation
Downloadable! How does concern for consumption relative to others ("relativity") affect the progressivity of the optimal income tax structure? In this paper we...
relativityinequalityoptimalnonlinearincome
https://www.econstor.eu/handle/10419/18870
EconStor: A new approach to optimal commodity taxation
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
a new approacheconstoroptimalcommoditytaxation
https://www.minneapolisfed.org/research/staff-reports/optimal-progressivity-with-age-dependent-taxation
Optimal Progressivity with Age-Dependent Taxation | Federal Reserve Bank of Minneapolis
federal reserve bankoptimalagedependent
https://www.econstor.eu/handle/10419/174057
EconStor: The Case for NIT+FT in Europe: An Empirical Optimal Taxation Exercise
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
https://ideas.repec.org/h/elg/eechap/2462_14.html
Externalities and Optimal Taxation
Downloadable! This title gathers together important papers on the general equilibrium impacts of environmental regulation in the presence of distortionary...
externalitiesoptimaltaxation
https://ideas.repec.org/p/fip/fedmwp/615.html
Optimal indirect and capital taxation
Downloadable! In this paper, we consider an environment in which agents? productivities are private information, potentially multi-dimensional, and follow...
optimalindirectcapitaltaxation
https://www.econstor.eu/handle/10419/101710
EconStor: Optimal factor and commodity taxation in a small open economy
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
in aeconstoroptimalfactorcommodity
https://www.aeaweb.org/articles?id=10.1257/pol.6.1.230
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities - American Economic Association
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities by Thomas Piketty, Emmanuel Saez and Stefanie Stantcheva. Published in volume 6, issue 1,...
https://ideas.repec.org/p/fip/fedmwp/508.html
Optimal capital income taxation with incomplete markets, borrowing constraints, and constant...
Downloadable! For a wide class of dynamic models, Chamley (1986) has shown that the optimal capital income tax rate is zero in the long run. Lucas (1990) has...
capital incomeincomplete marketsoptimaltaxation
https://www.aeaweb.org/articles?id=10.1257/aer.103.3.472
Incentive Effects of Inheritances and Optimal Estate Taxation - American Economic Association
Incentive Effects of Inheritances and Optimal Estate Taxation by Wojciech Kopczuk. Published in volume 103, issue 3, pages 472-77 of American Economic Review,...
estate taxationincentiveeffectsinheritances
https://www.econstor.eu/handle/10419/27261
EconStor: Optimal taxation: the design of child related cash- and in-kind-benefits
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
https://www.iza.org/publications/dp/4832/privacy-policy
A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment | IZA@LISER Network
We propose a canonical model of optimal nonlinear redistributive taxation with matching unemployment. In our model, agents are endowed with different...
https://www.iza.org/en/publications/dp/5608/optimal-commodity-taxation-and-redistribution-within-households
Optimal Commodity Taxation and Redistribution within Households | IZA@LISER Network
Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific individuals within the household. The mai...
optimalcommoditytaxationredistributionwithin
https://www.iza.org/de/publications/dp/4832/a-simple-theory-of-optimal-redistributive-taxation-with-equilibrium-unemployment
A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment | IZA@LISER Network
We propose a canonical model of optimal nonlinear redistributive taxation with matching unemployment. In our model, agents are endowed with different...
https://www.scirp.org/journal/PaperInformation?PaperID=52095&
Local Taxation, Private-Public Consumption Complementarity, and the Optimal Number of Jurisdictions
Viewing local finances under the approach to private-public consumption complementarity, we conclude that foot voting and tax competition become extinct when...
local taxation
https://www.econstor.eu/handle/10419/35495
EconStor: Optimal income taxation with endogenous participation and search unemployment
EconStor is a publication server for scholarly economic literature, provided as a non-commercial public service by the ZBW.
optimal income taxationeconstorendogenousparticipationsearch