Robuta

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