Results 271 to 280 of about 2,595,839 (308)

Optimal Taxation

Abstract There is an important and growing literature on optimal taxation. Our intention is to describe some aspects of this literature and how the implications derived from the various results might be used in the applied emerging economy context.
Robert F. Conrad, Michael Alexeev
exaly   +2 more sources

Optimal Taxation in Theory [PDF]

SSRN Electronic Journal, 2019
In this paper optimal income taxation theories are subject of investigation following the classic paper in public finance by Mirrlees (1971), than the models of Sadka (1976), Seade,(1977), Akerlof (1978), Stiglitz (1982), Diamond (1998), and Saez (2001), Piketty-Saez-Stantcheva (2014), all related to the classic paper by Mirrlees (1971). The problem is
Josheski, Dushko, Boskov, Tatjana
openaire   +2 more sources

On the Optimality of Differential Asset Taxation

SSRN Electronic Journal, 2022
AbstractIn this article, I study the optimality of differential asset taxation in an environment with entrepreneurs and workers in which output is stochastic and entrepreneurs can misreport profits and abscond with capital. I show that a stationary efficient allocation may be implemented as an equilibrium with endogenous collateral constraints ...
openaire   +2 more sources

On Optimal Taxation of Housing

Journal of Urban Economics, 1998
Summary: This paper studies the question of optimal taxation of housing, when the set of tax instruments at the government's disposal is not artificially restricted. There are two groups of persons, who differ in earning abilities and in tastes, and two types of housing goods (high- and low-quality).
Cremer, Helmuth, Gahvari, Firouz
openaire   +1 more source

Corruption, Optimal Taxation, and Growth [PDF]

Public Finance Review, 2003
How does the presence of corruption affect the optimal mix between consumption and income taxation? In this article, the authors examine this issue using a simple neoclassical growth model, with a self-seeking and corrupt public sector. They find that the optimal tax mix in a corrupt economy is one that relies more heavily on consumption taxes than on ...
Barreto, R., Alm, J.
openaire   +2 more sources

OPTIMAL TAXATION AND MARKET POWER

SSRN Electronic Journal
Should optimal income taxation change when firms have market power? We analyze how the planner can optimally tax labor income of workers and profits of entrepreneurs. We derive optimal tax rates that depend on markups and identify four distinct components: the Mirrleesian incentive effect, the Pigouvian tax correction of the negative externality of ...
Eeckhout, Jan, Fu, Chunyang, Li, Wenjian, Weng, Xi   +3 more
openaire   +3 more sources

The Optimal Taxation of Heterogeneous Capital

The Quarterly Journal of Economics, 1979
I. Introduction, 589.—II. The model, 590.—III. The controlled economy, 592.—IV. Competitive behavior, 593.—V. Optimal factor taxation, 596.—VI. The nature of optimal taxes, 602.—VII. Optimal capital taxation, 605.—VIII. Bequests and the discount rate, 609.—IX. Conclusion, 610.
openaire   +1 more source

On Optimal Taxation and Public Production

The Review of Economic Studies, 1972
In a perfectly competitive economy where lump sum transfers between individuals are not feasible one would like to see the government using taxation and public investment as a means of improving the distribution of income. When commodities that enter into individual utilities are taxed, the conditions for Pareto Optimality are violated. That is to say,
Dasgupta, Partha, Stiglitz, Joseph
openaire   +1 more source

Markov-perfect optimal taxation

Review of Economic Dynamics, 2006
Abstract In this paper we study optimal taxation in a dynamic game played by a sequence of governments and the private sector. We focus on the Markov-perfect equilibrium of this game under two different assumptions on the extent of government's intra-period commitment, which in turn define two within-period timings of actions.
openaire   +2 more sources