Author: Pulin Behari Nayak
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 139
Book Description
Essays in Optimal Taxation
Author: Pulin Behari Nayak
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 139
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 139
Book Description
Essays In Optimal Taxation
Author: Pulin B. Nayak
Publisher:
ISBN: 9788171690909
Category :
Languages : en
Pages : 139
Book Description
Publisher:
ISBN: 9788171690909
Category :
Languages : en
Pages : 139
Book Description
Essays on Optimal Taxation and Indeterminacy
Author: David Domeij
Publisher:
ISBN: 9789171538277
Category :
Languages : en
Pages : 113
Book Description
Publisher:
ISBN: 9789171538277
Category :
Languages : en
Pages : 113
Book Description
Essays in Optimal Taxation
Author: Benjamin B. Lockwood
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Policy often differs from the recommendations of theoretical optimal tax models in substantial and enduring ways. Such differences are sometimes surely because policy is suboptimal; however they may also be driven by alternative objectives which shape policy in practice, but which do not appear in the benchmark theoretical model. This dissertation considers three cases of such alternative objectives. The first chapter supposes that work subsidies like the Earned Income Tax Credit may be justified by corrective considerations, rather than the usual redistributive rationale for income taxation, if people are present biased and some benefits from work are delayed. The second chapter explores the role of income taxes in directing talented individuals into professions which are beneficial for the rest of society, such as teaching or medical research, and away from professions with negative externalities. The third paper considers the common concern that "sin taxes" on harmful goods--such as cigarettes or soda--are regressive, by incorporating redistributive concerns into a model of optimal corrective commodity taxation.
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Policy often differs from the recommendations of theoretical optimal tax models in substantial and enduring ways. Such differences are sometimes surely because policy is suboptimal; however they may also be driven by alternative objectives which shape policy in practice, but which do not appear in the benchmark theoretical model. This dissertation considers three cases of such alternative objectives. The first chapter supposes that work subsidies like the Earned Income Tax Credit may be justified by corrective considerations, rather than the usual redistributive rationale for income taxation, if people are present biased and some benefits from work are delayed. The second chapter explores the role of income taxes in directing talented individuals into professions which are beneficial for the rest of society, such as teaching or medical research, and away from professions with negative externalities. The third paper considers the common concern that "sin taxes" on harmful goods--such as cigarettes or soda--are regressive, by incorporating redistributive concerns into a model of optimal corrective commodity taxation.
Essays on Optimal Taxation and the Life Cycle
Author: Seamus John Smyth
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 290
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 290
Book Description
Essays on Optimal Taxation
Author: Catarina Luis Monteiro dos Reis
Publisher:
ISBN:
Category :
Languages : en
Pages : 110
Book Description
This thesis studies the optimal income tax scheme in four different settings. Chapter 1 focuses on the implications of lack of commitment for the optimal labor and capital income tax rates. It finds that it is optimal to converge to zero capital income taxes and positive labor income taxes in the long run. The government will follow the optimal plan as long as its debt is low enough, which implies that the lack of commitment may lead to some asset accumulation in the short run. Chapter 2 determines the optimal tax schedule when education is endogenous and observable, in a setting where agents have heterogeneous abilities. It finds that, for each ability level, it is optimal to subsidize monetary educational costs at the same marginal rate at which income is being taxed. Chapter 3 finds that when entrepreneurial labor income cannot be observed separately from capital income, then it is optimal to have positive capital taxation in the long run. Chapter 4 finds that if human capital expenses are unobservable, then in the optimal plan human capital accumulation will be distorted in the long run.
Publisher:
ISBN:
Category :
Languages : en
Pages : 110
Book Description
This thesis studies the optimal income tax scheme in four different settings. Chapter 1 focuses on the implications of lack of commitment for the optimal labor and capital income tax rates. It finds that it is optimal to converge to zero capital income taxes and positive labor income taxes in the long run. The government will follow the optimal plan as long as its debt is low enough, which implies that the lack of commitment may lead to some asset accumulation in the short run. Chapter 2 determines the optimal tax schedule when education is endogenous and observable, in a setting where agents have heterogeneous abilities. It finds that, for each ability level, it is optimal to subsidize monetary educational costs at the same marginal rate at which income is being taxed. Chapter 3 finds that when entrepreneurial labor income cannot be observed separately from capital income, then it is optimal to have positive capital taxation in the long run. Chapter 4 finds that if human capital expenses are unobservable, then in the optimal plan human capital accumulation will be distorted in the long run.
Two Essays in Optimal Taxation
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Essays in Optimal Taxation
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 205
Book Description
This dissertation is a collection of essays on aspects of optimal taxation.
Publisher:
ISBN:
Category :
Languages : en
Pages : 205
Book Description
This dissertation is a collection of essays on aspects of optimal taxation.
Essays on Optimal Taxation and Constrained Efficiency
Author: Ye-Na Park
Publisher:
ISBN:
Category :
Languages : en
Pages : 157
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 157
Book Description
Two Essays on Optimal Taxation and Public Production
Author: Efraim Sadka
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 7
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 7
Book Description