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1by Conesa, Juan Carlos Kitao, Sagiri Krueger, Dirk Published in The American economic review (01.03.2009)“...We quantitatively characterize the optimal capital and labor income tax in an overlapping generations model with idiosyncratic, uninsurable income shocks and...”
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2“...This paper derives optimal inheritance tax formulas that capture the key equity-efficiency trade-off, are expressed in terms of estimable sufficient...”
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3by Thomas Piketty Emmanuel Saez Stefanie Stantcheva Published in American economic journal. Economic policy (01.02.2014)“...This paper derives optimal top tax rate formulas in a model where top earners respond to taxes through three channels: labor supply, tax avoidance, and...”
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4“...We analyze optimal taxation of labor and capital income in a life cycle framework with idiosyncratic income risk and ex-ante heterogeneity. Tax instruments are...”
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5“...This paper considers a model of linear capital taxation for an economy where capital and labor income are subject to idiosyncratic uninsurable risk. To keep...”
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6“...This paper develops a theory of optimal taxation with behavioral agents. We use a general framework that encompasses a wide range of biases such as...”
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7“...We analyze a dynamic stochastic general-equilibrium (DSGE) model with an externality—through climate change—from using fossil energy. Our central result is a...”
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8“...We consider optimal taxation in a model with wealth-poor and wealth-rich households, where wealth derives from business capital and home ownership, and...”
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9“...This paper presents the case for tax progressivity based on recent results in optimal tax theory. We consider the optimal progressivity of earnings taxation...”
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10“...This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established...”
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11by Allcott, Hunt Published in The Quarterly journal of economics (2019)“...Abstract A common objection to “sin taxes”—corrective taxes on goods that are thought to be overconsumed, such as cigarettes, alcohol, and sugary drinks—is...”
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12by Weinzierl, Matthew Published in Journal of public economics (01.10.2014)“...A prominent assumption in modern optimal tax research is that the objective of taxation is Utilitarian. I present new survey evidence that most people reject...”
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13by N. Gregory Mankiw Matthew Weinzierl Danny Yagan Published in The Journal of economic perspectives (01.10.2009)“...The optimal design of a tax system is a topic that has long fascinated economic theorists and flummoxed economic policymakers. This paper explores the...”
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14“...In normative public economics it is crucial to know how fast the marginal utility of income declines as income increases. One needs this parameter for...”
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15“...We study the optimal design of integrated education finance and tax systems. The distribution of wages is endogenously determined by the costly education...”
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16“...The optimal design of low-income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of...”
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17by Viral V. Acharya Lasse H. Pedersen Thomas Philippon Matthew Richardson Published in The Review of financial studies (01.01.2017)“...We present an economic model of systemic risk in which undercapitalization of the financial sector as a whole is assumed to harm the real economy, leading to a...”
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18“...With regards to empirical applications of optimal taxation theory, analytical expressions are typically adopted for optimal taxes, and then numerical values...”
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19by Weinzierl, Matthew Published in The Economic journal (London) (01.07.2018)“...This article incorporates into modern optimal tax theory the classical logic of benefit‐based taxation in which an individual's benefit from the activities of...”
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20by Dharmapala, Dhammika Slemrod, Joel Wilson, John Douglas Published in Journal of public economics (2011)“...We analyze the optimal taxation of firms when the government faces fixed (per-firm) administrative costs of tax collection. The tax instruments at the...”