搜索结果: 16-30 共查到“经济学 Taxation”相关记录43条 . 查询时间(0.022 秒)
Does Front-Loading Taxation Increase Savings?: Evidence from Roth 401(k) Introductions
Saving Taxation Retirement
2015/4/28
Can governments increase private savings by taxing savings up front instead of in retirement? Roth 401(k) contributions are not tax-deductible in the contribution year, but withdrawals in retirement a...
Equalizing Outcomes and Equalizing Opportunities: Optimal Taxation When Children's Abilities Depend on Parents' Resources
Equality and Inequality Income Characteristics Taxation Policy Outcome or Result Public Administration Industry United States
2015/4/27
Empirical research suggests that parents' economic resources affect their children's future earnings abilities. Optimal tax policy therefore treats future ability distributions as endogenous to curren...
The Association of Taxation and Management Accountants (ATMA)
The Association of Taxation and Management Accountants ATMA
2014/6/16
The ATMA exists to promote the welfare and professional development of its members and, to represent its members' special interests and needs. Because of its niche in the accountancy market, it is the...
We consider a dynamic Mirrlees economy in a life-cycle context and study the optimal insurance arrangement. Individual productivity evolves as a Markov process and is private information. We use a fir...
Tax Policy and the Incidence of Taxation in Peru。
Taxation and Redistribution of Residual Income Inequality
Taxation Redistribution Residual Income Inequality
2014/3/18
This paper studies the optimal redistribution of income inequality caused by the presence of search and matching frictions in the labor market. We study this problem in the context of a directed searc...
Preference heterogeneity and optimal capital income taxation
Optimal taxation Capital taxation Saving Preference heterogeneity
2014/3/18
We examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinea...
We consider a dynamic Mirrlees economy in a life cycle context and study the optimal insurance arrangement. Individual productivity evolves as a Markov process
and is private information. We use a fi...
Non-linear Capital Taxation Without Commitment
Capital taxation Political economy Progressivity Mirrlees
2014/9/10
We study efficient non-linear taxation of labour and capital in a dynamic Mirrleesian model incorporating political economy constraints. Policies are chosen sequentially over time, without commitment....
Exploiting the flexibility of a family of models for taxation and redistribution
Exploiting the flexibility a family of models for taxation redistribution
2012/9/14
We discuss a family of models expressed by nonlinear di erential equation systems describing closed market societies in the presence of taxation and redistribution. We focus in particular on three exa...
Capital Taxation: Quantitative Explorations of the Inverse Euler Equation
Quantitative Explorations Inverse Euler Equation
2014/9/10
Economies with private information provide a rationale for capital taxation. In this paper we ask what the welfare gains from following this prescription are. We develop a method to answer this questi...
Funding the welfare state: Globalization and the taxation of business in advanced market economies
globalization capital markets business social security capital mobility
2011/9/16
Examines whether the globalization of capital markets has resulted in decreases in business social security, payroll, and profit taxes. Suggestion that it is commonplace to link the increase in intern...
We study the dynamic taxation of capital and labor in the Ramsey model under the assumption that taxes and public good provision are decided by a self-interested politician who cannot commit to polici...
Optimal Taxation: Merging Micro and Macro Approaches
optimal taxation effi ciency asymmetric and private information redistributive effects optimal social insurance
2014/3/18
This paper argues that the large body of research that follows Mirrlees approach to optimal taxation has been developing in two directions, referred to as the micro and macro literatures. We review th...
Dynamic Mirrlees Taxation under Political Economy Constraints
Dynamic Mirrlees Taxation Political Economy Constraints
2014/3/18
We study the structure of non-linear taxes in a dynamic economy subject to political economy problems. In contrast to existing literature, taxes are set by a self-interested politician, without any co...