Income Taxation
The scope of political redistribution with proportional income taxation
... of income redistribution when it is a political decision undertaken by elected ...of income to be ...labor income the extent of political redistribution is limited by distortions and output losses ...
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A Minimalist Approach to Corporate Income Taxation
... A Minimalist Approach to Corporate Income Taxation SMU Law Review Volume 59 | Issue 2 Article 14 2006 A Minimalist Approach to Corporate Income Taxation Herwig J Schlunk Follow this and additional wor[.] ...
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The Optimal Income Taxation of Couples
... individual taxation of husbands and wives, and today the majority of OECD countries use the individual as the basic unit of ...individual taxation, tax liability is assessed separately for each family ...
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On the Optimality of Optimal Income Taxation
... optimal income taxation, these individuals differ in their productive abilities and it is desirable that more able individuals produce more output, while marginal utilities of consumption should be ...
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Optimal Piecewise Linear Income Taxation
... We would argue that the economic circumstances of households in this type of sample are, at least to some extent, consistent with two assumptions of optimal tax theory - that productivities are innate and cannot be ...
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Essays on Capital and Personal Income Taxation
... capital income taxation in our benchmark case, the optimal capital income tax rate increases ap- proximately linearly as the fraction of location-specific rents that accrue to foreigners increases, ...
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Optimal Piecewise Linear Income Taxation
... We would argue that the economic circumstances of households in this type of sample are, at least to some extent, consistent with two assumptions of optimal tax theory - that productivities are innate and cannot be ...
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Optimal income taxation with asset accumulation
... labor income and capital income taxation is explored by Conesa, Kitao and Krueger ...capital income taxes and progressive labor income taxes are two alternative ways of mimicking ...
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Budget Balancedness and Optimal Income Taxation
... the income tax and the public goods levels to be chosen ...optimal income taxation where public goods levels are fixed ...income taxation. This differentiates our model from recent ...
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Optimal capital income taxation with housing
... capital income taxation in the general equilib- rium overlapping generations model in which characteristics of housing and the ...ital income tax rate is close to ...capital income tax rate ...
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Income Taxation when Markets are Incomplete
... state-contingent taxation has always been hotly ...linear income taxation in economies in which consumers cannot fully efficiently diversify economic ...state-contingent income tax reforms on ...
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Optimal Capital Income Taxation
... capital income taxation, i.e., forms of capital income taxation that do not affect the capital investment decision of a firm, suggests that these forms of capital taxation may provide ...
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Income Taxation of Trusts and Estates Fundamentals
... – Amount of trust or estate’s distribution deduction – Amount beneficiary accounts for on his own return – Character of income in beneficiary’s hands.. Income Taxation of Trusts and Esta[r] ...
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Age Related Optimal Income Taxation
... labor income taxation and interest income taxation push in opposite directions as it happened in the atemporal model for the effects of income and commodity ...labor income tax ...
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Capital Income Taxation in the Globalized World
... capital income in the recent decades points to the notion that international tax competition that follows globalization of capital markets put strong downward pressures on the taxation of capital ...
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Nordic Dual Income Taxation of Entrepreneurs
... Dual Income Taxation There are a few studies on the behavior of enter- prises under ...of income from small ...capital income is determined, the Finnish dual income tax may lead to a ...
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Optimal Income Taxation with Tax Competition
... on income taxation because we want to clearly identify the e¤ect of combining competition with the principal– agent framework that underlies optimal taxation ...
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On the political economy of income taxation
... an income tax schedule that maximizes some objective, such as a utilitarian social welfare function, subject to collecting the needed revenue, resource constraints, and incentive constraints based on the knowledge ...
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Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation
... As well documented in the literature participation rates of married women are relatively low in Germany. On average, roughly 30% of the women in our sample do not work. Moreover, part time work is very popular amongst ...
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On the Political Economy of Income Taxation
... of income taxation has been an important area of study in eco- ...of income taxation dates back to at least ...to taxation can be distinguished: the bene…t approach, which puts ...
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