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SSRN Electronic Journal, 2012
Recent empirical work finds that consumers under-account for commodity taxes when the after-tax price is not prominent. I investigate how policymakers may utilize such “low-salience” taxes to promote welfare. The optimal combination of high- and low-salience taxes balances two competing effects: low-salience taxes dampen distortionary substitution but ...
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Recent empirical work finds that consumers under-account for commodity taxes when the after-tax price is not prominent. I investigate how policymakers may utilize such “low-salience” taxes to promote welfare. The optimal combination of high- and low-salience taxes balances two competing effects: low-salience taxes dampen distortionary substitution but ...
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Optimal tax policy under tax evasion
International Tax and Public Finance, 2019We study the properties of the optimal tax mix in the presence of tax evasion. The setup is a version of the neoclassical growth model in which households can choose to under-report their labour and capital income, firms can choose to under-report their sales, and a Ramsey government, taking all this into account, chooses the time-paths of tax rates on
George Economides +2 more
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On Optimization of Tax Functions
Mathematical Notes, 2021zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Bogachev, T. V., Popova, S. N.
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Tax Efficiency v Tax Optimality
SSRN Electronic Journal, 2012Strategies to efficiently manage the tax aspects of investing have been extensively researched and developed over the past several decades. In 1986 Joseph Stiglitz outlined a general set of principles of tax avoidance which focus on 1) postponement of capital gains 2) arbitrage between investors in different tax brackets or the same investor across ...
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Income Tax, Wage Tax, and Optimal Tax
Public Finance Quarterly, 1976Recent studies find wage subsidies (WS) to be superior to negative income tax (NIT). However, these studies suffer from a serious aggregation problem. A model is suggested in which these aggregation problems are avoided. In this model there exists a WS schedule that increases labor supply compared with an equally costly NIT.
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Migration and optimal income taxes
Journal of Public Economics, 1982Abstract This chapter discusses the optimal taxation of foreign incomes by LDCs in models that may be a little more realistic than the Bhagwati-Hamada model. The arguments posed apply only to LDCs with governments whose expenditures benefit the generality of the population.
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International Tax Competitiveness: Between TAX Optimization and Tax Fairness
Studia Sieci Uniwersytetów Pogranicza, 2023Goal – this work aims to examine tax competition between countries and the balance between tax optimization and tax fairness. The study focuses on the impact of tax competition on the allocation of foreign investment, capital mobility and the competitive advantage of the economy in the international arena, as well as on the analysis of entrepreneurs ...
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Journal of Public Economics, 1978
Abstract The paper considers an economy with H households, N +1 commodities and M fixed factors with commodity taxes and government expenditures on goods and services. The paper studies under what conditions (small) Pareto improving tax changes exist, i.e., tax changes which increase the utility of each household in the economy.
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Abstract The paper considers an economy with H households, N +1 commodities and M fixed factors with commodity taxes and government expenditures on goods and services. The paper studies under what conditions (small) Pareto improving tax changes exist, i.e., tax changes which increase the utility of each household in the economy.
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Optimal tax perspective on tax coordination
1987Why is the theory of optimal taxation (OT) an appropriate framework for dealing with tax harmonization in the European Community (EC)? The answer to this question can be deduced from one of the main objectives laid down in the EC Treaty. The activities of the Community shall include ‘the institution of a system ensuring that competition in the common ...
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, 2010 We study optimal labor and savings distortions in a lifecycle model with idiosyncratic shocks. We show a tight connection between its recursive formulation and a static Mirrlees model with two goods, which allows us to derive elasticity-based expressions for the dynamic optimal distortions.
Maxim Troshkin +2 more
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