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搜索结果: 1-6 共查到Income Taxation相关记录6条 . 查询时间(0.041 秒)
We develop a unifying framework for optimal income taxation in multi-activity economies with general production technologies. Agents are characterized by an N-dimensional skill vector that captures in...
We examine a prominent justication 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...
Given its significance in practice, piecewise linear taxation has received relatively little attention in the literature. This paper offers a simple and transparent analysis of its main characteristic...
We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions...
This paper studies Pareto efficient income taxation in an economy with finitely-lived individuals whose income generating abilities evolve according to a two-state Markov process. The stud...
Incomplete information is a commitment device for time consistency problems. In the contextof time consistent labor income taxation privacy can lead to a Pareto superior outcome and increases the effe...

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