Results 21 to 30 of about 82,642 (50)
American Economic Journal: Applied Economics, 2020 We introduce a method for estimating the cost of adjusting earnings, as well as the earnings elasticity with respect to the net-of-tax share. Our method uses information on bunching in the earnings distribution at convex budget set kinks before and after
Alexander M. Gelber +2 more
semanticscholar +1 more source
Optimal Income Taxation Theory and Principles of Fairness
Journal of Economic Literature, 2018 The achievements and limitations of the classical theory of optimal labor-income taxation based on social welfare functions are now well known. Even though utilitarianism still dominates public economics, recent interest has arisen for broadening the ...
M. Fleurbaey, François Maniquet
semanticscholar +1 more source
Universal Basic Income: A Dynamic Assessment
Social Science Research Network, 2020 Universal basic income (UBI) is an increasingly popular policy proposal, but there is no evidence regarding its longer-term consequences. We find that UBI generates large welfare losses in a general equilibrium model with imperfect capital markets, labor
Diego Daruich, Raquel Fernández
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Social Science Research NetworkIn this paper, I use a labor market equilibrium model and a social welfare analysis for comparing between an employee-based Earned Income Tax Credit (EITC) and an employer-based system.
Michel Strawczynski
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Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts
American Economic Journal: Economic Policy, 2018 In 2008, the IRS initiated efforts to curb the use of offshore accounts to evade taxes. This paper uses administrative microdata to examine the impact of enforcement efforts on taxpayers’ reporting of offshore accounts and income.
Niels Johannesen +4 more
semanticscholar +1 more source
Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients
, 2009 Raj Chetty, Emmanuel Saez
semanticscholar +1 more source
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Enforcing Wealth Taxes in the Developing World: Quasi-Experimental Evidence from Colombia
American Economic Review: Insights, 2021This paper investigates the feasibility of wealth taxation in developing countries. It uses rich administrative data from Colombia and leverages a government-designed program for voluntary disclosures of hidden wealth as well as the threat of detection ...
Juliana Londoño-Vélez +1 more
semanticscholar +1 more source
American Economic Journal: Macroeconomics, 2022
This paper argues that high marginal labor income tax rates on top earners are an effective tool for social insurance even when households have high labor supply elasticity, households make dynamic savings decisions, and policies have general equilibrium
F. Kindermann, Dirk Krueger
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This paper argues that high marginal labor income tax rates on top earners are an effective tool for social insurance even when households have high labor supply elasticity, households make dynamic savings decisions, and policies have general equilibrium
F. Kindermann, Dirk Krueger
semanticscholar +1 more source
Wealth Tax Mobility and Tax Coordination
Social Science Research NetworkWe study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax ...
David R. Agrawal +2 more
semanticscholar +1 more source