Results 1 to 10 of about 2,595,839 (308)
Optimal income taxation when asset taxation is limited [PDF]
Journal of Public Economics, 2016 Several frictions restrict the government's ability to tax assets. First, it is very costly to monitor trades on international asset markets. Second, agents can resort to nonobservable low-return assets such as cash, gold or foreign currencies if taxes on observable assets become too high.
Sebastian Koehne
exaly +7 more sources
Channelling and taxation in European online gambling markets: evolution and policy implications [PDF]
Harm Reduction JournalBackground Taxation can be used to direct consumption and provision of harmful commodities. Prior research on gambling taxation has nevertheless been inconclusive on whether this can also apply to gambling. In gambling policy, optimal taxation rates have
Virve Marionneau +4 more
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Optimal Behavior of Agents in a Piecewise Linear Taxation Environment
Известия Иркутского государственного университета: Серия "Математика", 2022 We study analytical properties of the optimal income taxation model. In this model we consider the maximization of utility of an agent of the given type. The real meaning of the utility is the net profit of the legal entity.
T. V. Bogachev
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Optimal Taxation of Consumption and Income
Maliye Çalışmaları Dergisi, 2021 Optimal taxation and tax system design both involve important tradeoffs with respect to efficiency and fairness, and researchers in the fields of public finance and applied economics have analyzed these issues for many years.
Mikail Pehlivan
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Optimal taxation policy maximum-entropy approach [PDF]
Yugoslav Journal of Operations Research, 2003 The object of this paper is firstly to present entropic measure of income inequality and secondly to develop maximum entropy approaches for the optimal reduction of income inequality through taxation. .
Jana P., Mazumder S.K., Das N.C.
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Optimal Labour Income Taxation in Poland: The Case of High-Income Earners
Gospodarka Narodowa. The Polish Journal of Economics, 2023 In this paper, we use actual data provided by the Polish tax authority and characterise the properties of income distribution in Poland in the case of high-income earners.
Maciej Dudek +2 more
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Externalities and Optimal Taxation [PDF]
SSRN Electronic Journal, 1998 This paper re-examines the optimal tax design problem (income and commodities) in the presence of externalities. The nature of the second-best, and the choice of the tax instruments, are motivated by the informational structure in the economy. The main results are: (i) environmental levies (linear or nonlinear) differ in formula from Pigouvian taxes by
Cremer, Helmuth +2 more
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OPTIMAL DYNAMIC LABOR TAXATION [PDF]
Macroeconomic Dynamics, 2007 We analyze optimal dynamic taxation when labor supply is indivisible. As in Hansen (1985) and Rogerson (1988), markets are complete, and an employment lottery determines who works. The consumer can buy insurance to diversify this income uncertainty. The optimal wage tax is generally positive except for some special cases when leisure is nonnormal and ...
BASU P, RENSTRÖM T
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Inflation And Taxation With Optimizing Governments [PDF]
Journal of Money, Credit and Banking, 1988 This paper examines the empirical validity of the predictions that if governments minimize the deadweight loss from raising revenue through inflation and tax finance, there should be a positive contemporaneous association between inflation and the level of tax burdens.
Poterba, James M., Rotemberg, Julio
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Optimal Policymaking under Yardstick Vote: An Experimental Study
Games, 2022 We develop a numerical model that simulates the evolution of a virtual population with an incentive and ability-based wage, capital yield from savings, social welfare system, and total income subject to taxation and political turnovers.
Albert Argilaga, Jijian Fan
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