Pareto-improving reforms of tax deductions
نویسندگان
چکیده
We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule marginal deductions along the income distribution. An immediate implication is recipe designing Pareto-improving reforms. apply our theory and simulate reform that introduces non-care household services (housekeeping, gardening, laundry) in United States. The combines rates between 55% 85% with slight increase rates.
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ژورنال
عنوان ژورنال: European Economic Review
سال: 2022
ISSN: ['1873-572X', '0014-2921']
DOI: https://doi.org/10.1016/j.euroecorev.2022.104214