Journal ArticleDOI
On the optimality of the Nordic system of dual income taxation
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TLDR
The authors argued that the progressivity of the labour income tax serves to reduce the private return to human capital investment, thereby offsetting the tendency of a proportional comprehensive income tax to discriminate in favour of such investment.About:
This article is published in Journal of Public Economics.The article was published on 1997-02-01. It has received 190 citations till now. The article focuses on the topics: Dual income tax & Gross income.read more
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The Political Economy of Institutions and Corruption in American States
James E. Alt,David Dreyer Lassen +1 more
TL;DR: In this article, the authors show that political institutions have a role in explaining the prevalence of political corrupt behaviour in the United States, and they draw on political agency theory to formulate hypotheses.
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Tax Competition and Tax Coordination in the European Union
TL;DR: In this paper, the authors examine the tax competition literature and attempt to draw out its implications for the debate on corporate tax coordination within the EU, drawing on some recent efforts to synthesize tax competition by estimating the efficiency costs of tax competition and simulating the efficiency gains from various tax coordination palns.
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Redistribution and education subsidies are Siamese twins
A. Lans Bovenberg,Bas Jacobs +1 more
TL;DR: In this article, the authors develop models of optimal linear and non-linear income taxation with endogenous human capital formation to explore optimal education subsidies, which ensure efficiency in human capital accumulation and thus play an important role in alleviating the tax distortions on learning induced by redistributive policies.
ReportDOI
Taxing Corporate Income
TL;DR: In this article, a number of tax systems have been proposed, distinguishing them in two main dimensions: the definition of what is to be taxed, and where it is taxable.
Journal ArticleDOI
The Base for Direct Taxation
TL;DR: In this paper, the authors present the Atkinson-Stiglitz and Chamley-Judd results that capital income should not be taxed, but conclude that the required conditions are too restrictive and not robust enough for policy purposes.
References
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Journal ArticleDOI
An Exploration in the Theory of Optimum Income Taxation
TL;DR: In this paper, the authors make the following simplifying assumptions: (1) Intertemporal problems are ignored; (2) the tax system that would bring about that result would completely discourage unpleasant work; and (3) what such a tax schedule would look like; and what degree of inequality would remain once it was established.
Journal ArticleDOI
Redistributive taxation as social insurance
TL;DR: In this paper, the authors assume that differences in observed income are due to exogenous differences in luck, and derive the optimal forms for linear and nonlinear taxes, and compute some algebraic and numeric examples.
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On the Optimal Taxation of Capital Income
TL;DR: In this paper, a series of generalizations of the Chamley-Judd formulation is analyzed and it is shown that even for conservative specifications, tax rates of 10% and higher are possible under the optimal code.
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A Theory of the Welfare State
TL;DR: In this paper, the authors study the trade-off between average income and inequality, evaluating redistributive equilibria from an allocative point of view, and show that constant returns to risk taking are likely to imply a paradox where more redistribution results in more post-tax inequality.