On the desirability of taxing capital income in optimal social insurance
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DOI: 10.1016/j.jpubeco.2012.05.008
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- Bas Jacobs & Dirk Schindler, 2012. "On the Desirability of Taxing Capital Income in Optimal Social Insurance," Working Paper Series of the Department of Economics, University of Konstanz 2012-02, Department of Economics, University of Konstanz.
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- Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
- Findeisen, Sebastian & Sachs, Dominik, 2014. "Efficient Labor and Capital Income Taxation over the Life Cycle," Working Papers 14-17, University of Mannheim, Department of Economics.
- Kindermann, Fabian & Mayr, Lukas & Sachs, Dominik, 2020.
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- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," NBER Chapters, in: Inequality and Public Policy, Trans-Atlantic Public Economics Seminar 2018, National Bureau of Economic Research, Inc.
- Lukas Mayr & Dominik Sachs & Fabian Kindermann, 2017. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," 2017 Meeting Papers 1046, Society for Economic Dynamics.
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- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," NBER Working Papers 25081, National Bureau of Economic Research, Inc.
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- Kindermann, Fabian & Mayr, Lukas & Sachs, Dominik, 2020. "Inheritance taxation and wealth effects on the labor supply of heirs," Munich Reprints in Economics 84752, University of Munich, Department of Economics.
- Findeisen, Sebastian & Sachs, Dominik, 2016.
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- Sebastian Findeisen & Dominik Sachs, 2011. "Education and optimal dynamic taxation: The role of income-contingent student loans," ECON - Working Papers 040, Department of Economics - University of Zurich, revised Sep 2012.
- Findeisen, Sebastian & Sachs, Dominik, 2015. "Education and Optimal Dynamic Taxation: The Role of Income-Contingent Student Loans," CEPR Discussion Papers 10622, C.E.P.R. Discussion Papers.
- Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
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- Barbara Annicchiarico & Valentina Antonaroli & Alessandra Pelloni, 2020. "Optimal Factor Taxation in A Scale Free Model of Vertical Innovation," Working Paper series 20-20, Rimini Centre for Economic Analysis.
- Barbara Annicchiarico & Valentina Antonaroli & Alessandra Pelloni, 2020. "Optimal Factor Taxation in A Scale Free Model of Vertical Innovation," CEIS Research Paper 485, Tor Vergata University, CEIS, revised 13 May 2020.
- Fabian Kindermann & Dirk Krueger, 2014.
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- Krueger, Dirk & Kindermann, Fabian, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," CEPR Discussion Papers 10208, C.E.P.R. Discussion Papers.
- Fabian Kindermann & Dirk Krueger, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," PIER Working Paper Archive 14-036, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
- Dirk Schindler & Hongyan Yang, 2015. "Catalysts for social insurance: education subsidies versus physical capital taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 274-310, April.
- Bas Jacobs & Alexandra Victoria Rusu, 2017. "Why is the Long-Run Tax on Capital Income Zero? Explaining the Chamley-Judd Result," Tinbergen Institute Discussion Papers 17-011/VI, Tinbergen Institute.
- Sachs, Dominik & Findeisen, Sebastian, 2015. "Insurance and Redistribution with Simple Tax Instruments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113099, Verein für Socialpolitik / German Economic Association.
- Kindermann, Fabian & Krueger, Dirk, 2014. "High marginal tax rates on the top 1%?," CFS Working Paper Series 473, Center for Financial Studies (CFS).
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More about this item
Keywords
Optimal capital-income taxation; Risk; Atkinson–Stiglitz theorem;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General
Statistics
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