Taxation and Inequality: A Time-Exposure Perspective
نویسندگان
چکیده
منابع مشابه
Entrepreneurship, Inequality, and Taxation∗
This paper investigates the importance of entrepreneurship when quantifying the aggregate and distributional effects of switching from a progressive to a proportional income tax system. I find that the distributional consequences of the tax reform in a model economy with entrepreneurs contrast markedly from those in a model economy with no entrepreneurs. The elimination of progressive taxation ...
متن کاملRelativity, Inequality and Optimal Nonlinear Income Taxation
How does concern for consumption relative to others (”relativity”) affect the progressivity of the optimal income tax structure? In this paper we revisit this literature and present a more detailed analysis of the solution to the non-linear income tax problem with consumption interdependence than is currently available, generalizing some results and developing other results for cases with speci...
متن کاملTaxation and Redistribution of Residual Income Inequality
[ Journa © 2013 market. We study this problem in the context of a directed search model of the labor market populated by homogeneous workers and heterogeneous firms. The optimal redistribution can be attained using a positive unemployment benefit and an increasing and regressive labor income tax. The positive unemployment benefit serves the purpose of lowering the search risk faced by workers. ...
متن کاملGrowth, inequality and taxation in uncommitted societies
This paper considers the properties and implementation of optimal allocations in settings with private information, but without societal commitment. The environment features a continuum of infinitely-lived agents who exert costly effort that is combined with capital to produce output. These agents receive private shocks to their disutility of effort. They are motivated to truthfully reveal thei...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Tax Policy and the Economy
سال: 1992
ISSN: 0892-8649,1537-2650
DOI: 10.1086/tpe.6.20061811