Results 31 to 40 of about 2,595,839 (308)
Optimal random taxation and redistribution
, 2022 We assess the usefulness of stochastic redistribution among a continuum of risk-averse agents with quasilinear utilities in labor. Agents differ according to their consumption tastes, which remain private information. We identify circumstances where stochastic redistribution is socially dominated by the deterministic policy where after-tax income ...
Gauthier, Stéphane, Laroque, Guy
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Optimal labour taxation and search [PDF]
Journal of Public Economics, 2002 This paper explores the optimal role of the tax system in alleviating labour-market imperfections, raising revenue, and correcting the income distribution. For this purpose, the standard search model of the labour market is extended by introducing non-linear vacancy costs due to scarce entrepreneurial talent and by allowing for arbitrage between being ...
Boone, Jan, Bovenberg, A Lans
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Türkiye’de Vergi Aflarının Vergi Gelirleri Üzerindeki Etkisinin Olay Analiziyle Ölçülmesi
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2020 This paper is to evaluate the effect of tax amnesty laws which enacted in Turkey after 2010 on tax receipts by means of event study by employing monthly tax collection/tax accrual ratios.
Hünkar GÜLER
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Optimal Taxation and Optimal Tax Systems [PDF]
Journal of Economic Perspectives, 1990 In its current state, optimal tax theory is incomplete as a guide to action for critical issues in tax policy. It is incomplete because it has not yet come to terms with taxation as a system of coercively collecting revenues from individuals who will tend to resist.
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Optimal Taxation with Rent-Seeking [PDF]
The Review of Economic Studies, 2011 We develop a framework for optimal taxation when agents can earn their income both in traditional activities, where private and social products coincide, and in rent-seeking activities, where private returns exceed social returns either because they involve the capture of pre-existing rents or because they reduce the returns to traditional work.
Rothschild, Casey, Scheuer, Florian
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Universal basic income and skill‑ biased technological change
Notas Económicas, 2020 In the last decades, income inequality has been on the rise in the U.S. The growing skill premium suggests the pivotal role of skill‑ biased technological change (SBTC) in promoting the observed increase in inequality levels.
José Coelho
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Intergenerational disagreements in labor supply and optimal bequest taxation
Central Bank Review, 2017 This paper studies optimal taxation of bequests in a model where altruistic parents and their offspring disagree on the offspring's labor supply decision.
Hakki Yazici
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Modern Macroeconomics and Heterogeneity
Notas Económicas, 2020 Modern macroeconomics has evolved from focusing just on the dynamics of aggregates, such as income, consumption and savings, to the dynamics of the distributions that add up to those aggregates.
Pedro Brinca
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Optimal Taxation with Home Production [PDF]
SSRN Electronic Journal, 2014 Abstract Optimal taxes for Europe and the U.S. are derived in a realistically calibrated model in which agents buy consumption goods and services and use home capital and labor to produce household services. The optimal tax rate on services is substantially lower than the tax rate on goods.
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Arthritis Care &Research, EarlyView.Over the past 50 years, the science of pediatric rheumatology has grown exponentially due to an expansion in the understanding of complex rheumatic conditions and a surge in novel targeted therapeutics. Physician‐scientists in the field of pediatric rheumatology have played major roles in these advancements that have improved the care of children ...
Ekemini A. Ogbu +2 more
wiley +1 more source