Optimal Taxation in Life-Cycle Economies

Citations

Cited by:

1. Jacobs, Bas & Schindler, Dirk, 2012. "On the desirability of taxing capital income in optimal social insurance," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 853-868.
   • 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.
2. Peterman, William B., 2013. "Determining the motives for a positive optimal tax on capital," Journal of Economic Dynamics and Control, Elsevier, vol. 37(1), pages 265-295.
   • William B. Peterman, 2011. "Determining the motives for a positive optimal tax on capital," Finance and Economics Discussion Series 2011-55, Board of Governors of the Federal Reserve System (U.S.).
3. Stefanie Stantcheva, 2020. "Dynamic Taxation," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 801-831, August.
   • Stantcheva, Stefanie, 2020. "Dynamic Taxation," CEPR Discussion Papers 14347, C.E.P.R. Discussion Papers.
   • Stefanie Stantcheva, 2020. "Dynamic Taxation," NBER Working Papers 26704, National Bureau of Economic Research, Inc.
4. Heer, Burkhard & Polito, Vito & Wickens, Michael R., 2020. "Population aging, social security and fiscal limits," Journal of Economic Dynamics and Control, Elsevier, vol. 116(C).
   • Wickens, Michael R. & Heer, Burkhard, 2017. "Population Aging, Social Security and Fiscal Limits," CEPR Discussion Papers 11978, C.E.P.R. Discussion Papers.
   • Burkhard Heer & Vito Polito & Michael Wickens & Michael R. Wickens, 2018. "Population Aging, Social Security and Fiscal Limits," CESifo Working Paper Series 7121, CESifo.
5. William B. Peterman & Erick Sager, 2022. "Optimal Public Debt with Life Cycle Motives," American Economic Journal: Macroeconomics, American Economic Association, vol. 14(4), pages 404-437, October.
   • William B. Peterman & Erick Sager, 2018. "Optimal Public Debt with Life Cycle Motives," Finance and Economics Discussion Series 2018-028, Board of Governors of the Federal Reserve System (U.S.).
   • William B. Peterman & Erick Sager, 2018. "Optimal Public Debt with Life Cycle Motives," Economic Working Papers 507, Bureau of Labor Statistics.
6. Chen, Been-Lon & Lu, Chia-Hui, 2013. "Optimal factor tax incidence in two-sector human capital-based models," Journal of Public Economics, Elsevier, vol. 97(C), pages 75-94.
   • Been-Lon Chen & Chia-Hui Lu, 2012. "Optimal Factor Tax Incidence in Two-sector Human Capital-based Models," IEAS Working Paper : academic research 12-A018, Institute of Economics, Academia Sinica, Taipei, Taiwan.
7. Findeisen, Sebastian & Sachs, Dominik, 2017. "Redistribution and insurance with simple tax instruments," Journal of Public Economics, Elsevier, vol. 146(C), pages 58-78.
   • Findeisen, Sebastian & Sachs, Dominik, 2015. "Redistribution and Insurance with Simple Tax Instruments," CEPR Discussion Papers 10668, C.E.P.R. Discussion Papers.
   • Sebastian Findeisen & Dominik Sachs, 2015. "Redistribution and Insurance with Simple Tax Instruments," CESifo Working Paper Series 5400, CESifo.
   • Findeisen, Sebastian & Sachs, Dominik, 2015. "Redistribution and Insurance with Simple Tax Instruments," IZA Discussion Papers 9123, Institute of Labor Economics (IZA).
8. Sebastian Dyrda & Marcelo Pedroni, 2015. "Optimal Fiscal Policy in a Model with Uninsurable Idiosyncratic Shocks," Working Papers tecipa-550, University of Toronto, Department of Economics.
   • Marcelo Zouain Pedroni & Sebastian Dyrda, 2016. "Optimal Fiscal Policy in a Model with Uninsurable Idiosyncratic Shocks," 2016 Meeting Papers 1245, Society for Economic Dynamics.
9. Keane, Michael P., 2022. "Recent research on labor supply: Implications for tax and transfer policy," Labour Economics, Elsevier, vol. 77(C).
10. Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2009. "Taxing Capital? Not a Bad Idea after All!," American Economic Review, American Economic Association, vol. 99(1), pages 25-48, March.
    • Juan C. Conesa & Dirk Krueger, 2004. "Taxing Capital: Not a Bad Idea After All," 2004 Meeting Papers 403, Society for Economic Dynamics.
    • Conesa, Juan Carlos & Krueger, Dirk & Kitao, Sagiri, 2006. "Taxing Capital? Not a Bad Idea After All!," CEPR Discussion Papers 5929, C.E.P.R. Discussion Papers.
    • Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk, 2006. "Taxing capital? Not a bad idea after all!," CFS Working Paper Series 2006/21, Center for Financial Studies (CFS).
    • Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2007. "Taxing Capital? Not a Bad Idea After All!," NBER Working Papers 12880, National Bureau of Economic Research, Inc.
11. John Burbidge, 2018. "Using distance functions to derive optimal progressive earnings tax and commodity tax structures," Working Papers 1808, University of Waterloo, Department of Economics, revised 12 Nov 2018.
12. Uchida, Yuki & Ono, Tetsuo, 2021. "Political economy of taxation, debt ceilings, and growth," European Journal of Political Economy, Elsevier, vol. 68(C).
    • Tetsuo Ono & Yuki Uchida, 2018. "Political Economy of Taxation, Debt Ceilings, and Growth," Discussion Papers in Economics and Business 18-22, Osaka University, Graduate School of Economics.
    • Uchida, Yuki & Ono, Tetsuo, 2020. "Political Economy of Taxation, Debt Ceilings, and Growth," MPRA Paper 99455, University Library of Munich, Germany.
    • Uchida, Yuki & Ono, Tetsuo, 2019. "Political Economy of Taxation, Debt Ceilings, and Growth," MPRA Paper 95134, University Library of Munich, Germany.
13. Fabian Kindermann & Dirk Krueger, 2022. "High Marginal Tax Rates on the Top 1 Percent? Lessons from a Life-Cycle Model with Idiosyncratic Income Risk," American Economic Journal: Macroeconomics, American Economic Association, vol. 14(2), pages 319-366, April.
14. Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, Institute of Labor Economics (IZA).
    • Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    • Waldenstrom, Daniel & Bastani, Spencer, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," CEPR Discussion Papers 12880, C.E.P.R. Discussion Papers.
15. Diamond, Peter, 2010. "Taxes and Pensions," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 59-74.
    • Peter Diamond, 2009. "Taxes and Pensions," Southern Economic Journal, John Wiley & Sons, vol. 76(1), pages 2-15, July.
    • Peter A. Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series 2636, CESifo.
    • Peter Diamond, 2009. "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College wp2009-12, Center for Retirement Research, revised May 2009.
16. Juan Carlos Conesa & carlos Carriga, 2004. "Optimal Design of Social Security Reforms," UFAE and IAE Working Papers 642.04, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    • Juan Carlos Conesa & Carlos Garriga, 2004. "Optimal Design of Social Security Reforms," Working Papers 140, Barcelona School of Economics.
17. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
    • Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
18. Sergio Ocampo & Gueorgui Kambourov & Daphne Chen & Burhanettin Kuruscu & Fatih Guvenen, 2017. "Use It or Lose It: Efficiency Gains from Wealth Taxation," 2017 Meeting Papers 913, Society for Economic Dynamics.
    • Fatih Guvenen & Gueorgui Kambourov & Burhan Kuruscu & Sergio Ocampo & Daphne Chen, 2019. "Use It or Lose It: Efficiency Gains from Wealth Taxation," Working Papers tecipa-648, University of Toronto, Department of Economics.
    • Daphne Chen & Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo, 2019. "Use it or Lose it: Efficiency Gains from Wealth Taxation," Working Papers 764, Federal Reserve Bank of Minneapolis.
    • Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo-Diaz & Daphne Chen, 2019. "Use It or Lose It: Efficiency Gains from Wealth Taxation," NBER Working Papers 26284, National Bureau of Economic Research, Inc.
19. Marios Karabarbounis, 2012. "Heterogeneity in Labor Supply Elasticity and Optimal Taxation," 2012 Meeting Papers 655, Society for Economic Dynamics.
    • Marios Karabarbounis, 2013. "Heterogeneity in labor supply elasticity and optimal taxation," Working Paper 13-13, Federal Reserve Bank of Richmond.
20. Aspen Gorry & Ezra Oberfield, 2012. "Optimal Taxation Over the Life Cycle," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 15(4), pages 551-572, October.
    • Aspen Gorry & Ezra Oberfield, 2009. "Optimal Taxation Over the Life Cycle," 2009 Meeting Papers 536, Society for Economic Dynamics.
    • Gorry, Aspen & Oberfield, Ezra, 2010. "Optimal Taxation over the Life Cycle," MPRA Paper 25297, University Library of Munich, Germany.
    • Aspen Gorry & Ezra Oberfield, 2012. "Code files for "Optimal Taxation over the Life Cycle"," Computer Codes 11-116, Review of Economic Dynamics.
21. Mathieu-Bolh, Nathalie, 2010. "Welfare improving distributionally neutral tax reforms," Economic Modelling, Elsevier, vol. 27(5), pages 1253-1268, September.
22. Stefania Albanesi & Roc Armenter, 2012. "Intertemporal Distortions in the Second Best," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 79(4), pages 1271-1307.
    • Albanesi, Stefania & Armenter, Roc, 2007. "Intertemporal Distortions in the Second Best," CEPR Discussion Papers 6577, C.E.P.R. Discussion Papers.
    • Stefania Albanesi & Roc Armenter, 2007. "Intertemporal Distortions in the Second best," NBER Working Papers 13629, National Bureau of Economic Research, Inc.
23. Westerhout, Ed, 2020. "The Adverse and Beneficial effects of Front-Loaded Pension Contributions," Discussion Paper 2020-016, Tilburg University, Center for Economic Research.
24. Dávila, Julio, 2012. "The taxation of capital returns in overlapping generations models," Journal of Macroeconomics, Elsevier, vol. 34(2), pages 441-453.
    • Julio Dávila, 2012. "The taxation of capital returns in overlapping generations models," Post-Print halshs-03096553, HAL.
    • Julio Dávila, 2012. "The taxation of capital returns in overlapping generations models," Post-Print halshs-00667438, HAL.
    • Julio Dávila, 2012. "The taxation of capital returns in overlapping generations models," PSE-Ecole d'économie de Paris (Postprint) halshs-00667438, HAL.
    • DAVILA, Julio, 2012. "The taxation of capital returns in overlapping generations models," LIDAM Reprints CORE 2397, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Julio Dávila, 2012. "The taxation of capital returns in overlapping generations models," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00667438, HAL.
25. Conesa, Juan Carlos & Krueger, Dirk, 2006. "On the optimal progressivity of the income tax code," Journal of Monetary Economics, Elsevier, vol. 53(7), pages 1425-1450, October.
    • Juan Carlos Conesa & Dirk Krueger, 2002. "On the Optimal Progressivity of the Income Tax Code," Centro de Alti­simos Estudios Ri­os Pe©rez(CAERP) 4, Centro de Altisimos Estudios Rios Perez (CAERP).
    • Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the optimal progressivity of the income tax code," CFS Working Paper Series 2005/10, Center for Financial Studies (CFS).
    • Juan Carlos Conesa & Dirk Krueger, 2005. "On the Optimal Progressivity of the Income Tax Code," NBER Working Papers 11044, National Bureau of Economic Research, Inc.
    • Juan Carlos Conesa & Dirk Krueger, 2004. "On the Optimal Progressivity of the Income Tax Code," Working Papers 131, Barcelona School of Economics.
    • Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the Optimal Progressivity of the Income Tax Code," CEPR Discussion Papers 5040, C.E.P.R. Discussion Papers.
26. D. Dragone & H. Strulik, 2017. "Human Health and Aging over an Infinite Time Horizon," Working Papers wp1104, Dipartimento Scienze Economiche, Universita' di Bologna.
27. Krueger, Dirk & Ludwig, Alexander & Villalvazo, Sergio, 2021. "Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk," Journal of Public Economics, Elsevier, vol. 201(C).
    • Krueger, Dirk & Ludwig, Alexander, 2018. "Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk," ZEW Discussion Papers 18-014, ZEW - Leibniz Centre for European Economic Research.
    • Krueger, Dirk & Ludwig, Alexander, 2018. "Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk," MEA discussion paper series 201802, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    • Dirk Krueger & Alexander Ludwig, 2018. "Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk," NBER Working Papers 24335, National Bureau of Economic Research, Inc.
    • Krueger, Dirk & Ludwig, Alexander, 2018. "Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk," CEPR Discussion Papers 12717, C.E.P.R. Discussion Papers.
    • Krueger, Dirk & Ludwig, Alexander, 2019. "Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk," SAFE Working Paper Series 201, Leibniz Institute for Financial Research SAFE, revised 2019.
    • Krueger, Dirk & Ludwig, Alexander & Villalvazo, Sergio, 2021. "Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk," ICIR Working Paper Series 38/21, Goethe University Frankfurt, International Center for Insurance Regulation (ICIR).
    • Dirk Krueger & Alexander Ludwig, 2018. "Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk," PIER Working Paper Archive 18-004, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, revised 09 Feb 2018.
28. Long, Xin & Pelloni, Alessandra, 2017. "Factor income taxation in a horizontal innovation model," Journal of Public Economics, Elsevier, vol. 154(C), pages 137-159.
    • Xin Long & Alessandra Pelloni, 2013. "Factor Income Taxation in a Horizontal Innovation Model," CEIS Research Paper 273, Tor Vergata University, CEIS, revised 19 Apr 2013.
29. Alberto Petrucci, 2007. "Optimal Taxation of Capital Income in Models with Endogenous Fertility," Development Working Papers 228, Centro Studi Luca d'Agliano, University of Milano.
30. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013. "The Welfare Gains Of Age‐Related Optimal Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54, pages 1219-1249, November.
    • Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," Working Paper Series, Center for Fiscal Studies 2010:12, Uppsala University, Department of Economics.
31. Panousi, Vasia, 2009. "Capital Taxation with Entrepreneurial Risk," MPRA Paper 24237, University Library of Munich, Germany.
32. Pedro Gomis‐Porqueras & Christopher Waller, 2022. "Optimal Taxes under Private Information: The Role of Inflation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 54(7), pages 1941-1969, October.
    • Pedro Gomis-Porqueras & Christopher J. Waller, 2017. "Optimal Taxes Under Private Information: The Role of the Inflation," Working Papers 2017-014, Federal Reserve Bank of St. Louis, revised 20 Aug 2020.
33. Makoto Nakajima, 2010. "Optimal capital income taxation with housing," Working Papers 10-11, Federal Reserve Bank of Philadelphia.
34. Baltasar Manzano & Jesús Ruiz, 2004. "Política fiscal óptima: el estado de la cuestión," Investigaciones Economicas, Fundación SEPI, vol. 28(1), pages 5-41, January.
    • Baltasar Manzano & Jesús Ruiz, 2002. "Política Fiscal Óptima: el estado de la Cuestión," Documentos de Trabajo del ICAE 0212, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
35. Margaret K. McKeehan & George R. Zodrow, 2019. "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 12, pages 347-396, World Scientific Publishing Co. Pte. Ltd..
    • Margaret K. McKeehan & George R. Zodrow, 2017. "Balancing act: weighing the factors affecting the taxation of capital income in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(1), pages 1-35, February.
    • McKeehan, Margaret K. & Zodrow, George R., 2016. "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," Working Papers 16-001, Rice University, Department of Economics.
36. Valeria Bonis & Luca Spataro, 2018. "Optimal income taxation and migration," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 867-882, August.
37. Johann K. Brunner, 2003. "Optimale direkte und indirekte Steuern bei unterschiedlicher Anfangsausstattung," Economics working papers 2003-10, Department of Economics, Johannes Kepler University Linz, Austria.
38. Rodrigo A. Cerda & Diego Saravia, 2009. "Optimal Taxation With Heterogeneous Firms," Working Papers Central Bank of Chile 518, Central Bank of Chile.
39. Geir Haakon Bjertnæs, 2006. "Income Taxation, Tuition Subsidies, and Choice of Occupation," Public Finance Review, , vol. 34(5), pages 574-599, September.
40. Sagiri Kitao, 2005. "Income taxation with uninsurable endowment and entrepreneurial investment risks," 2005 Meeting Papers 514, Society for Economic Dynamics.
41. Alexander Ludwig & Michael Reiter, 2010. "Sharing Demographic Risk--Who Is Afraid of the Baby Bust?," American Economic Journal: Economic Policy, American Economic Association, vol. 2(4), pages 83-118, November.
    • Ludwig, Alexander & Reiter, Michael, 2008. "Sharing Demographic Risk - Who is Afraid of the Baby Bust?," Sonderforschungsbereich 504 Publications 08-47, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    • Alexander Ludwig & Michael Reiter, 2008. "Sharing Demographic Risk – Who is Afraid of the Baby Bust?," CESifo Working Paper Series 2422, CESifo.
    • Michael Reiter & Alexander Ludwig, 2009. "Sharing Demographic Risk – Who is Afraid of the Baby Bust?," 2009 Meeting Papers 389, Society for Economic Dynamics.
    • Ludwig, Alexander & Reiter, Michael, 2009. "Sharing demographic risk : who is afraid of the baby bust?," Papers 08-47, Sonderforschungsbreich 504.
42. Sattinger, Michael, 2001. "A Kaldor Matching Model of Real Wage Declines," IZA Discussion Papers 380, Institute of Labor Economics (IZA).
    • Michael Sattinger, 2003. "A Kaldor Matching Model of Real Wage Declines," Discussion Papers 03-04, University at Albany, SUNY, Department of Economics.
    • Michael Sattinger, 2001. "A Kaldor Matching Model of Real Wage Declines," Discussion Papers 01-10, University at Albany, SUNY, Department of Economics.
43. Hurst, Erik & Willen, Paul, 2007. "Social security and unsecured debt," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1273-1297, August.
    • Erik Hurst & Paul S. Willen, 2004. "Social Security and unsecured debt," Public Policy Discussion Paper 04-10, Federal Reserve Bank of Boston.
    • Erik Hurst & Paul Willen, 2004. "Social Security and Unsecured Debt," NBER Working Papers 10282, National Bureau of Economic Research, Inc.
44. Garriga, Carlos & Sánchez-Losada, Fernando, 2009. "Indirect taxation and the welfare effects of altruism on the optimal fiscal policy," Economic Modelling, Elsevier, vol. 26(6), pages 1365-1374, November.
    • Carlos Garriga & Fernando Sanchez-Losada, 2009. "Indirect taxation and the welfare effects of altruism on the optimal fiscal policy," Working Papers 2009-047, Federal Reserve Bank of St. Louis.
45. Biljanovska, Nina & Vardoulakis, Alexandros P., 2019. "Capital taxation with heterogeneous discounting and collateralized borrowing," Journal of Macroeconomics, Elsevier, vol. 60(C), pages 97-109.
46. Juan Carlos Conesa & Carlos Garriga, 2004. "Optimal Response to a Demographic Shock," Working Papers 157, Barcelona School of Economics.
    • Juan C. Conesa & Carlos Garriga, 2005. "Optimal Response to a Demographic Shock," CESifo Working Paper Series 1393, CESifo.
47. Carlos Garriga & Fernando Sánchez-Losada, 2009. "Estate taxation with warm-glow altruism," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, vol. 8(2), pages 99-118, August.
    • Carlos Garriga & Fernando Sanchez-Losada, 2009. "Estate taxation with warm-glow altruism," Working Papers 2009-004, Federal Reserve Bank of St. Louis.
48. Koskela Erkki & Thadden Leopold von, 2008. "Optimal Factor Taxation under Wage Bargaining: A Dynamic Perspective," German Economic Review, De Gruyter, vol. 9(2), pages 135-159, May.
    • Erkki Koskela & Leopold Von Thadden, 2008. "Optimal Factor Taxation under Wage Bargaining: A Dynamic Perspective," German Economic Review, Verein für Socialpolitik, vol. 9(2), pages 135-159, May.
    • Koskela, Erkki & von Thadden, Leopold, 2002. "Optimal factor taxation under wage bargaining: a dynamic perspective," Discussion Paper Series 1: Economic Studies 2002,31, Deutsche Bundesbank.
    • Erkki Koskela & Leopold von Thadden, 2003. "Optimal Factor Taxation under Wage Bargaining - A Dynamic Perspective," CESifo Working Paper Series 836, CESifo.
49. Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
50. Nicola Pavoni & Hakki Yazici, 2017. "Optimal Life‐cycle Capital Taxation under Self‐control Problems," Economic Journal, Royal Economic Society, vol. 127(602), pages 1188-1216, June.
    • Nicola Pavoni & Hakki Yazici, 2012. "Optimal Life-cycle Capital Taxation under Self-Control Problems," Working Papers 467, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
51. Alexander Ludwig & Dirk Krueger, 2015. "Optimal Capital and Progressive Labor Income Taxation with Endogenous Schooling Decisions and Intergenerational Transfers," 2015 Meeting Papers 334, Society for Economic Dynamics.
52. repec:hal:wpspec:info:hdl:2441/3902 is not listed on IDEAS
53. Gervais, Martin, 2002. "Housing taxation and capital accumulation," Journal of Monetary Economics, Elsevier, vol. 49(7), pages 1461-1489, October.
    • Martin Gervais, 1998. "Housing Taxation and Capital Accumulation," University of Western Ontario, Departmental Research Report Series 9809, University of Western Ontario, Department of Economics.
54. Juan Carlos Conesa & Begona Dominguez, 2020. "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 37, pages 156-172, July.
    • Juan Carlos Conesa & Begona Dominguez, 2018. "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment," Department of Economics Working Papers 18-10, Stony Brook University, Department of Economics.
    • Juan Carlos Conesa & Begoña Dominguez, 2019. "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment," 2019 Meeting Papers 243, Society for Economic Dynamics.
    • Juan Carlos Conesa & Begona Dominguez, 2019. "Online Appendix to "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment"," Online Appendices 19-30, Review of Economic Dynamics.
    • Juan Carlos Conesa & Begona Dominguez, 2019. "Code and data files for "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment"," Computer Codes 19-30, Review of Economic Dynamics.
55. Wendner, Ronald, 2010. "Growth And Keeping Up With The Joneses," Macroeconomic Dynamics, Cambridge University Press, vol. 14(S2), pages 176-199, November.
    • Wendner, Ronald, 2009. "Growth and Keeping up with the Joneses," MPRA Paper 18001, University Library of Munich, Germany.
56. Jorge Soares, Marina Azzimonti, Pierre-Daniel Sarte & Pierre-Daniel Sarte & Jorge Soares, 2006. "Optimal Policy and (the Lack of) Time Inconsistency: Insights from Simple Models," Working Papers 06-08, University of Delaware, Department of Economics.
57. Dirk Krueger, 2006. "Public Insurance against Idiosyncratic and Aggregate Risk: The Case of Social Security and Progressive Income Taxation," CESifo Economic Studies, CESifo Group, vol. 52(4), pages 587-620, December.
58. William Peterman, 2016. "The effect of endogenous human capital accumulation on optimal taxation," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 21, pages 46-71, July.
    • William Peterman, 2012. "The Effect of Endogenous Human Capital Accumulation on Optimal Taxation," 2012 Meeting Papers 204, Society for Economic Dynamics.
    • William B. Peterman, 2012. "The effect of endogenous human capital accumulation on optimal taxation," Finance and Economics Discussion Series 2012-03, Board of Governors of the Federal Reserve System (U.S.).
    • William Peterman, 2016. "Code and data files for "The Effect of Endogenous Human Capital Accumulation on Optimal Taxation"," Computer Codes 14-205, Review of Economic Dynamics.
59. Kazi Iqbal & Stephen J. Turnovsky, 2008. "Intergenerational Allocation of Government Expenditures: Externalities and Optimal Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(1), pages 27-53, February.
    • Kazi Iqbal & Stephen Turnovsky, 2007. "Intergenerational Allocation of Government Expenditures: Externalities and Optimal Taxation," Working Papers UWEC-2007-21-P, University of Washington, Department of Economics, revised Oct 2007.
60. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
    • Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo.
61. Krueger, Dirk & Ludwig, Alexander, 2013. "On the Optimal Provision of Social Insurance," MEA discussion paper series 201302, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    • Krueger, Dirk & Ludwig, Alexander, 2015. "On the optimal provision of social insurance," SAFE Working Paper Series 110 [rev.], Leibniz Institute for Financial Research SAFE, revised 2015.
    • Krueger, Dirk & Ludwig, Alexander, 2015. "On the optimal provision of social insurance," SAFE Working Paper Series 110, Leibniz Institute for Financial Research SAFE.
62. Krueger, Dirk & Ludwig, Alexander, 2016. "On the optimal provision of social insurance: Progressive taxation versus education subsidies in general equilibrium," Journal of Monetary Economics, Elsevier, vol. 77(C), pages 72-98.
    • Dirk Krueger & Alexander Ludwig, 2015. "On the Optimal Provision of Social Insurance: Progressive Taxation versus Education Subsidies in General Equilibrium," NBER Working Papers 21538, National Bureau of Economic Research, Inc.
    • Krueger, Dirk & Ludwig, Alexander, 2015. "On the Optimal Provision of Social Insurance: Progressive Taxation versus Education Subsidies in General Equilibrium," CEPR Discussion Papers 10806, C.E.P.R. Discussion Papers.
63. Steven P. Cassou & Arantza Gorostiaga, 2009. "Optimal Fiscal Policy in a Multisector Model: The Price Consequences of Government Spending," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(2), pages 177-201, April.
64. Valeria De Bonis & Luca Spataro, 2010. "Social discounting, migration, and optimal taxation of savings," Oxford Economic Papers, Oxford University Press, vol. 62(3), pages 603-623, July.
    • Valeria DeBonis & Luca Spataro, 2006. "Social discounting, migration and optimal taxation of savings," CHILD Working Papers wp11_06, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
65. John W. Diamond & George R. Zodrow, 2006. "Economic Effects of a Personal Capital Income Tax Add-On to a Consumption Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0629, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • John W. Diamond & George R. Zodrow, 2007. "Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0715, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
66. Blandin, Adam & Peterman, William B., 2019. "Taxing capital? The importance of how human capital is accumulated," European Economic Review, Elsevier, vol. 119(C), pages 482-508.
    • William B. Peterman, 2015. "Taxing Capital? The Importance of How Human Capital is Accumulated," Finance and Economics Discussion Series 2015-117, Board of Governors of the Federal Reserve System (U.S.).
67. Rigas OIKONOMOU & Christian SIEGEL, 2015. "Capital Taxes, Labor Taxes and the Household," JODE - Journal of Demographic Economics, Cambridge University Press, vol. 81(3), pages 217-260, September.
    • Oikonomou, Rigas & Siegel, Christian, 2015. "Capital Taxes, Labor Taxes And The Household," Journal of Demographic Economics, Cambridge University Press, vol. 81(3), pages 217-260, September.
    • Rigas Oikonomou & Christian Siegel, 2014. "Capital Taxes, Labor Taxes and the Household," Discussion Papers 1413, University of Exeter, Department of Economics.
68. University of Notre Dame & Christopher Waller, 2008. "Dynamic Taxation, Private Information and Money," 2008 Meeting Papers 896, Society for Economic Dynamics.
    • Christopher J. Waller, 2009. "Dynamic taxation, private information and money," Working Papers 2009-035, Federal Reserve Bank of St. Louis.
69. Gross, Till & Klein, Paul & Makris, Miltiadis, 2020. "Residence- and source-based capital taxation in open economies with infinitely-lived consumers," Journal of International Economics, Elsevier, vol. 127(C).
70. Peter A. Diamond & Peter R. Orszag, 2005. "Saving Social Security," Journal of Economic Perspectives, American Economic Association, vol. 19(2), pages 11-32, Spring.
71. Sebastian Dyrda & Marcelo Pedroni, 2015. "Optimal Fiscal Policy in a Model with Uninsurable Idiosyncratic Shocks," Working Papers tecipa-549, University of Toronto, Department of Economics.
72. Bas Jacobs & A. Bovenberg, 2010. "Human capital and optimal positive taxation of capital income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 451-478, October.
    • Bovenberg, Lans & Jacobs, Bas, 2005. "Human Capital and Optimal Positive Taxation of Capital Income," CEPR Discussion Papers 5047, C.E.P.R. Discussion Papers.
    • Bas Jacobs & A. Lans Bovenberg, 2005. "Human Capital and Optimal Positive Taxation of Capital Income," Tinbergen Institute Discussion Papers 05-035/3, Tinbergen Institute.
73. YiLi Chien & Yi Wen & HsinJung Wu, 2020. "Are Government Bonds Net Wealth or a Liability? ---Optimal Debt and Taxes in an OLG Model with Uninsurable Income Risk," Working Papers 2020-007, Federal Reserve Bank of St. Louis, revised 03 Jan 2021.
74. repec:spo:wpecon:info:hdl:2441/3902 is not listed on IDEAS
75. Ge Jin & Bing Zhang, 2024. "Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 454-485, April.
76. Nathalie Mathieu-Bolh, 2011. "Optimal Taxation and Income Mobility with Borrowing Limits," Public Finance Review, , vol. 39(3), pages 393-428, May.
77. Cagri S. Kumru & John Piggott, 2017. "Optimal Capital Income Taxation with Means-tested Benefits," Scottish Journal of Political Economy, Scottish Economic Society, vol. 64(3), pages 227-262, July.
    • Cagri Seda Kumru & John Piggott, 2012. "Optimal Capital Income Taxation with Means-tested Benefits," Working Papers 201215, ARC Centre of Excellence in Population Ageing Research (CEPAR), Australian School of Business, University of New South Wales.
    • Cagri Seda Kumru & John Piggott, 2012. "Optimal Capital Income Taxation with Means-tested Benefits," CAMA Working Papers 2012-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
    • Cagri Seda Kumru & John Piggott, 2012. "Optimal Capital Income Taxation with Means-tested Benefits," DEGIT Conference Papers c017_019, DEGIT, Dynamics, Economic Growth, and International Trade.
78. Gervais, Martin, 2012. "On the optimality of age-dependent taxes and the progressive U.S. tax system," Journal of Economic Dynamics and Control, Elsevier, vol. 36(4), pages 682-691.
79. Gerhard Glomm & Juergen Jung, 2013. "The Timing of Redistribution," Southern Economic Journal, Southern Economic Association, vol. 80(1), pages 50-80, July.
    • Juergen Jung, 2008. "The Timing of Redistribution," Caepr Working Papers 2008-015, Center for Applied Economics and Policy Research, Economics Department, Indiana University Bloomington.
80. Acemoglu, Daron & Golosov, Mikhail & Tsyvinski, Aleh, 2011. "Political economy of Ramsey taxation," Journal of Public Economics, Elsevier, vol. 95(7-8), pages 467-475, August.
    • Acemoglu, Daron & Golosov, Mikhail & Tsyvinski, Aleh, 2011. "Political economy of Ramsey taxation," Journal of Public Economics, Elsevier, vol. 95(7), pages 467-475.
    • Daron Acemoglu & Michael Golosov & Aleh Tsyvinski, 2008. "Political Economy of Ramsey Taxation," Levine's Working Paper Archive 122247000000002192, David K. Levine.
    • Daron Acemoglu & Mikhail Golosov & Aleh Tsyvinski, 2009. "Political Economy of Ramsey Taxation," NBER Working Papers 15302, National Bureau of Economic Research, Inc.
81. D'ANDRIA Diego & DEBACKER Jason & EVANS Richard W. & PYCROFT Jonathan & ZACHLOD-JELEC Magdalena, 2021. "Taxing income or consumption: macroeconomic and distributional effects for Italy," JRC Working Papers on Taxation & Structural Reforms 2021-13, Joint Research Centre.
82. Jean-Baptiste Michau, 2011. "Optimal Redistribution with Intensive and Extensive Labor Supply Margins: A Life-Cycle Perspective," Working Papers hal-00639121, HAL.
83. Schindler Dirk, 2011. "Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered," German Economic Review, De Gruyter, vol. 12(1), pages 59-84, February.
    • Dirk Schindler, 2011. "Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered," German Economic Review, Verein für Socialpolitik, vol. 12(1), pages 59-84, February.
84. Pierre-Daniel G. Sarte, 2006. "Stark optimal fiscal policies and sovereign lending," Economic Quarterly, Federal Reserve Bank of Richmond, vol. 92(Fall), pages 337-352.
85. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
86. Vincent Touzé, 2009. "Incidence fiscale des retraites par répartition. Une exploration analytique," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(4), pages 103-124.
    • Vincent Touzé, 2005. "Incidence fiscale des retraites par répartition : une exploration analytique," Working Papers hal-00972789, HAL.
    • Vincent Touzé, 2005. "Incidence fiscale des retraites par répartition : une exploration analytique," SciencePo Working papers Main hal-00972789, HAL.
87. David Domeij, 2013. "Should Day Care be Subsidized?," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 80(2), pages 568-595.
    • Paul Klein & David Domeij, 2008. "Should daycare be subsidized?," 2008 Meeting Papers 750, Society for Economic Dynamics.
    • Domeij, David & Klein, Paul, 2010. "Should day care be subsidized?," SSE/EFI Working Paper Series in Economics and Finance 0729, Stockholm School of Economics.
88. Dragone, Davide & Strulik, Holger, 2020. "Negligible senescence: An economic life cycle model for the future," Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 264-285.
    • Davide Dragone & Holger Strulik, 2018. "Negligible Senescence: An Economic Life Cycle Model for the Future," CESifo Working Paper Series 7246, CESifo.
89. Juan C. Conesa & Carlos Garriga, 2008. "Optimal Fiscal Policy In The Design Of Social Security Reforms," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(1), pages 291-318, February.
    • Juan Carlos Conesa & Carlos Garriga, 2007. "Optimal fiscal policy in the design of Social Security reforms," Working Papers 2007-035, Federal Reserve Bank of St. Louis.
90. Carroll, Daniel R. & Hur, Sewon, 2020. "On the heterogeneous welfare gains and losses from trade," Journal of Monetary Economics, Elsevier, vol. 109(C), pages 1-16.
    • Daniel R. Carroll & Sewon Hur, 2019. "On the Heterogeneous Welfare Gains and Losses from Trade," Working Papers 19-06R, Federal Reserve Bank of Cleveland.
    • Daniel Carroll & Sewon Hur, 2019. "On the Heterogeneous Welfare Gains and Losses from Trade," 2019 Meeting Papers 1358, Society for Economic Dynamics.
    • Daniel R. Carroll & Sewon Hur, 2019. "On the Heterogeneous Welfare Gains and Losses from Trade," Working Papers 19-06, Federal Reserve Bank of Cleveland.
    • Daniel R. Carroll & Sewon Hur, 2019. "On the Heterogeneous Welfare Gains and Losses from Trade," Working Papers 19-06R2, Federal Reserve Bank of Cleveland.
91. Nicolas Coeurdacier, 2012. "The international taxation of capital," 2012 Meeting Papers 440, Society for Economic Dynamics.
92. Long Xin & Pelloni Alessandra, 2011. "Welfare improving taxation on savings in a growth model," wp.comunite 0091, Department of Communication, University of Teramo.
    • Xin Long & Alessandra Pelloni, 2012. "Welfare Improving Taxation on Savings in a Growth Model," Working Paper series 01_12, Rimini Centre for Economic Analysis.
    • Xin Long & Alessandra Pelloni, 2012. "Welfare Improving Taxation on Savings in a Growth Model," CEIS Research Paper 218, Tor Vergata University, CEIS, revised 27 Jan 2012.
93. Valeria De Bonis & Luca Spataro, 2005. "Taxing Capital Income in a Perpetual Youth Economy," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2005(87).
    • Valeria De Bonis & Lusa Spataro, 2004. "Taxing capital income in a perpetual youth economy," Money Macro and Finance (MMF) Research Group Conference 2003 22, Money Macro and Finance Research Group.
94. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," World Inequality Lab Working Papers hal-02878153, HAL.
    • Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
95. Andrew B. Abel, 2003. "Optimal Taxation When Consumers Have Endogenous Benchmark Levels of Consumption," NBER Working Papers 10099, National Bureau of Economic Research, Inc.
96. Francesca Parodi, 2023. "Taxation of Consumption and Labor Income: A Quantitative Approach," American Economic Journal: Macroeconomics, American Economic Association, vol. 15(4), pages 177-216, October.
    • Francesca Parodi, 2020. "Taxation of Consumption and Labor Income: a Quantitative Approach," Carlo Alberto Notebooks 609, Collegio Carlo Alberto.
97. Patricia Apps, 2010. "Why the Henry Review Fails on Family Tax Reform," CEPR Discussion Papers 642, Centre for Economic Policy Research, Research School of Economics, Australian National University.
98. repec:ebl:ecbull:v:8:y:2003:i:5:p:1-10 is not listed on IDEAS
99. Abdoulaye Ndiaye, 2017. "Flexible Retirement and Optimal Taxation," Working Paper Series WP-2018-18, Federal Reserve Bank of Chicago.
    • Ndiaye, Abdoulaye, 2018. "Flexible Retirement and Optimal Taxation," MPRA Paper 102651, University Library of Munich, Germany, revised 14 Aug 2020.
    • Abdoulaye Ndiaye, 2018. "Flexible Retirement and Optimal Taxation," 2018 Meeting Papers 535, Society for Economic Dynamics.
100. Barbara Annicchiarico & Valentina Antonaroli & Alessandra Pelloni, 2022. "Optimal factor taxation in a scale free model of vertical innovation," Economic Inquiry, Western Economic Association International, vol. 60(2), pages 794-830, April.
     • 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.
101. Ricardo Nunes & Davide Debortoli, 2007. "Political Disagreement, Lack of Commitment and the Level of Debt," 2007 Meeting Papers 725, Society for Economic Dynamics.
     • Davide Debortoli & Ricardo Nunes, 2008. "Political disagreement, lack of commitment and the level of debt," International Finance Discussion Papers 938, Board of Governors of the Federal Reserve System (U.S.).
     • Ricardo Nunes & Davide Debortoli, 2011. "Political Disagreement, Lack of Commitment and the Level of Debt," 2011 Meeting Papers 127, Society for Economic Dynamics.
102. Chen, Ping-Ho & Chu, Angus C. & Chu, Hsun & Lai, Ching-Chong, 2023. "Optimal capital taxation in an economy with innovation-driven growth," Macroeconomic Dynamics, Cambridge University Press, vol. 27(3), pages 635-668, April.
     • Ping-ho Chen & Angus C. Chu & Hsun Chu & Ching-chong Lai, 2019. "Optimal Capital Taxation in an Economy with Innovation-Driven Growth," Working Papers 201913, University of Liverpool, Department of Economics.
     • Chen, Ping-ho & Chu, Angus C. & Chu, Hsun & Lai, Ching-Chong, 2019. "Optimal Capital Taxation in an Economy with Innovation-Driven Growth," MPRA Paper 101228, University Library of Munich, Germany, revised Jun 2020.
     • Chen, Ping-ho & Chu, Angus C. & Chu, Hsun & Lai, Ching-Chong, 2019. "Optimal Capital Taxation in an Economy with Innovation-Driven Growth," MPRA Paper 92319, University Library of Munich, Germany.
103. Gopi Shah Goda, 2007. "Implicit Social Security Tax Rates over the Life Cycle," Discussion Papers 06-021, Stanford Institute for Economic Policy Research.
104. repec:bla:germec:v:9:y:2008:i::p:41-64 is not listed on IDEAS
105. Hassler, John & Krusell, Per & Storesletten, Kjetil & Zilibotti, Fabrizio, 2008. "On the optimal timing of capital taxes," Journal of Monetary Economics, Elsevier, vol. 55(4), pages 692-709, May.
     • John Hassler & Per Krusell & Kjetil Storesletten & Fabrizio Zilibotti, 2007. "On the Optimal Timing of Capital Taxes," IEW - Working Papers 343, Institute for Empirical Research in Economics - University of Zurich.
106. Lopez-Daneri, Martin, 2016. "NIT picking: The macroeconomic effects of a Negative Income Tax," Journal of Economic Dynamics and Control, Elsevier, vol. 68(C), pages 1-16.
107. David Domeij, 2005. "Optimal Capital Taxation and Labor Market Search," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 8(3), pages 623-650, July.
108. Sagiri Kitao, 2008. "Entrepreneurship, taxation and capital investment," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 11(1), pages 44-69, January.
109. Heathcote, Jonathan & Storesletten, Kjetil & Violante, Giovanni L., 2020. "Optimal progressivity with age-dependent taxation," Journal of Public Economics, Elsevier, vol. 189(C).
     • Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2017. "Optimal Progressivity with Age-Dependent Taxation," Staff Report 551, Federal Reserve Bank of Minneapolis.
     • Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2019. "Optimal Progressivity with Age-Dependent Taxation," NBER Working Papers 25617, National Bureau of Economic Research, Inc.
     • Heathcote, Jonathan & Storesletten, Kjetil & Violante, Giovanni, 2019. "Optimal Progressivity with Age-Dependent Taxation," CEPR Discussion Papers 13550, C.E.P.R. Discussion Papers.
     • Jonathan Heathcote & Gianluca Violante & Kjetil Storesletten, 2018. "Optimal Progressivity with Age-Dependent Taxation," 2018 Meeting Papers 501, Society for Economic Dynamics.
110. Ronald Wendner, 2003. "Status, environmental externality, and optimal tax programs," Economics Bulletin, AccessEcon, vol. 8(5), pages 1-10.
111. Fabian Kindermann & Dirk Krueger, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," NBER Working Papers 20601, National Bureau of Economic Research, Inc.
     • 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.
112. Papageorgiou, Yorgos Y. & Pines, David, 2000. "Externalities, Indivisibility, Nonreplicability, and Agglomeration," Journal of Urban Economics, Elsevier, vol. 48(3), pages 509-535, November.
     • Yorgos Y. Papageorgiou & David Pines, 2000. "Externalities, Indivisibility, Nonreplicability and Agglomeration," Department of Economics Working Papers 2000-01, McMaster University.
113. Aronsson, Thomas & Johansson-Stenman, Olof, 2014. "Positional preferences in time and space: Optimal income taxation with dynamic social comparisons," Journal of Economic Behavior & Organization, Elsevier, vol. 101(C), pages 1-23.
114. Luisa Fuster & Ayşe İmrohoroğlu & Selahattin İmrohoroğlu, 2007. "Elimination of Social Security in a Dynastic Framework," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 74(1), pages 113-145.
     • Luisa Fuster & Ayse Imrohoroglu & Selahattin Imrohoroglu, 2004. "Elimination of Social Security in a Dynastic Framework," Macroeconomics 0402008, University Library of Munich, Germany.
     • Selahattin Imrohoroglu & Aise Imrohoroglu, 2005. "Elimination of Social Security in a Dynastic Framework," 2005 Meeting Papers 928, Society for Economic Dynamics.
115. Conesa, Juan C. & Domínguez, Begoña, 2013. "Intangible investment and Ramsey capital taxation," Journal of Monetary Economics, Elsevier, vol. 60(8), pages 983-995.
116. Jean-Marie Lozachmeur, 2006. "Disability insurance and optimal income taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 717-732, November.
117. Alexander Ludwig & Dirk Krueger, 2010. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," 2010 Meeting Papers 388, Society for Economic Dynamics.
     • Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," Working Paper Series in Economics 60, University of Cologne, Department of Economics.
     • Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," PIER Working Paper Archive 13-035, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
118. Céspedes, Nikita & Kuklik, Michael, 2013. "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers 2013-020, Banco Central de Reserva del Perú.
     • Michael Kuklik & Nikita Cespedes, 2013. "Optimal Taxation and Life Cycle Labor Supply Profile," Documentos de Trabajo / Working Papers 2013-352, Departamento de Economía - Pontificia Universidad Católica del Perú.
     • Michael Kuklik & Nikita Céspedes, 2014. "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers 8, Peruvian Economic Association.
119. Ambler, Steve, 1999. "Les modèles à agent représentatif et la politique de taxation optimale," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(4), pages 539-557, décembre.
     • Steve Ambler, 1999. "Les modèles à agent représentatif et la politique de taxation optimale," Cahiers de recherche CREFE / CREFE Working Papers 91, CREFE, Université du Québec à Montréal.
120. J.B. Burbidge, 2001. "Awkward Moments in Teaching Public Finance," Department of Economics Working Papers 2001-01, McMaster University.
121. Roman Arjona, "undated". "Optimal Social Security Taxation in Spain," Studies on the Spanish Economy 80, FEDEA.
122. Nakajima, Makoto, 2020. "Capital income taxation with housing," Journal of Economic Dynamics and Control, Elsevier, vol. 115(C).
     • Makoto Nakajima, 2020. "Capital Income Taxation with Housing," Working Papers 20-02, Federal Reserve Bank of Philadelphia.
123. repec:bla:germec:v:9:y:2008:i::p:135-159 is not listed on IDEAS
124. Soares, Jorge, 2015. "Borrowing constraints, parental altruism and welfare," Journal of Macroeconomics, Elsevier, vol. 45(C), pages 1-20.
     • Jorge Soares, 2008. "Borrowing Constraints, Parental Altruism and Welfare," Working Papers 08-12, University of Delaware, Department of Economics.
125. Ruiqing Zhong & Weifeng Zhong, 2019. "Political Institutions and the Governmental Burden on Businesses," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 175(2), pages 332-371.
     • Weifeng Zhong & Ruiqing Zhong, 2016. "Political institutions and the governmental burden on businesses," AEI Economics Working Papers 905027, American Enterprise Institute.
126. Yena Park, 2012. "Optimal Taxation in a Limited Commitment Economy," PIER Working Paper Archive 12-033, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
127. George R. Zodrow, 2019. "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168, World Scientific Publishing Co. Pte. Ltd..
     • George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
128. Cassou, Steven P. & Gorostiaga Alonso, Miren Arantzazu, 2007. "Optimal fiscal policy in a multisector model with minimum expenditure requirements," DFAEII Working Papers 1988-088X, University of the Basque Country - Department of Foundations of Economic Analysis II.
129. Juan Carlos Conesa & Carlos Garriga, 2009. "Optimal response to a transitory demographic shock in Social Security financing," Review, Federal Reserve Bank of St. Louis, vol. 91(Jan), pages 33-48.
     • Juan Carlos Conesa & Carlos Garriga, 2007. "Optimal response to a transitory demographic shock in Social Security financing," Working Papers 2007-041, Federal Reserve Bank of St. Louis.
130. Hiraguchi, Ryoji & Shibata, Akihisa, 2015. "Taxing capital is a good idea: The role of idiosyncratic risk in an OLG model," Journal of Economic Dynamics and Control, Elsevier, vol. 52(C), pages 258-269.
     • Ryoji Hiraguchi & Akihisa Shibata, 2013. "Taxing capital is a good idea: the role of idiosyncratic risk in an OLG model," KIER Working Papers 853, Kyoto University, Institute of Economic Research.
131. Gerhard Glomm & Juergen Jung, 2013. "The Timing of Redistribution," Southern Economic Journal, John Wiley & Sons, vol. 80(1), pages 50-80, July.
     • Juergen Jung, 2008. "The Timing of Redistribution," CAEPR Working Papers 2008-015, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
132. Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018. "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, vol. 52(C), pages 85-102.
133. Bas Jacobs & Dirk Schindler, 2009. "On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance," CESifo Working Paper Series 2806, CESifo.
134. Till Gross, 2013. "Capital Taxation, Intermediate Goods, and Production Efficiency," Carleton Economic Papers 13-09, Carleton University, Department of Economics.
135. Kartik B. Athreya & Andrea L. Waddle, 2007. "Implications of some alternatives to capital income taxation," Economic Quarterly, Federal Reserve Bank of Richmond, vol. 93(Win), pages 31-55.
136. Geir Haakon Bjertnæs, 2006. "Income Taxation, Tuition Subsidies, and Choice of Occupation," Discussion Papers 459, Statistics Norway, Research Department.
137. Fuster, Luisa & Imrohoroglu, Ayse & Imrohoroglu, Selahattin, 2008. "Altruism, incomplete markets, and tax reform," Journal of Monetary Economics, Elsevier, vol. 55(1), pages 65-90, January.
     • Selo Imrohoroglu & Ayse Imrohoroglu & Luisa Fuster, 2007. "Altruism, Incomplete Markets, and Tax Reform," 2007 Meeting Papers 491, Society for Economic Dynamics.
138. Kitao, Sagiri, 2010. "Short-run fiscal policy: Welfare, redistribution and aggregate effects in the short and long-run," Journal of Economic Dynamics and Control, Elsevier, vol. 34(10), pages 2109-2125, October.
     • Sagiri Kitao, 2010. "Short-run fiscal policy: welfare, redistribution, and aggregate effects in the short and long run," Staff Reports 442, Federal Reserve Bank of New York.
139. Alok Johri & Bidyut Talukdar, 2023. "Organizational capital and optimal Ramsey taxation," Indian Economic Review, Springer, vol. 58(1), pages 193-210, July.
     • Alok Johri & Bidyut Kumar Talukdar, 2011. "Organizational Capital and Optimal Ramsey Taxation," Department of Economics Working Papers 2011-09, McMaster University.
140. Kitao, Sagiri, 2010. "Labor-dependent capital income taxation," Journal of Monetary Economics, Elsevier, vol. 57(8), pages 959-974, November.
141. John Laitner & Dan Silverman, 2017. "Adjusting the Payroll Tax to Promote Longer Careers," Working Papers wp363, University of Michigan, Michigan Retirement Research Center.
142. Emin Gahramanov & Xueli Tang, 2013. "Should We Refinance Unfunded Social Security?," Economica, London School of Economics and Political Science, vol. 80(319), pages 532-565, July.
143. Sagiri Kitao, 2010. "Labor-dependent Capital Income Taxation That Encourages Work and Saving," 2010 Meeting Papers 271, Society for Economic Dynamics.
     • Sagiri Kitao, 2010. "Labor-dependent capital income taxation that encourages work and saving," Staff Reports 435, Federal Reserve Bank of New York.
144. George Economides & Anastasios Rizos, 2021. "Optimal taxation: full-commitment versus time-consistent equilibrium," Economic Change and Restructuring, Springer, vol. 54(3), pages 717-753, August.
145. Woodland, A., 2016. "Taxation, Pensions, and Demographic Change," Handbook of the Economics of Population Aging, in: Piggott, John & Woodland, Alan (ed.), Handbook of the Economics of Population Aging, edition 1, volume 1, chapter 0, pages 713-780, Elsevier.
146. Ivo Bakota, 2020. "Capital Income Taxation with Portfolio Choice," CERGE-EI Working Papers wp668, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
147. Michau, Jean-Baptiste, 2014. "Optimal redistribution: A life-cycle perspective," Journal of Public Economics, Elsevier, vol. 111(C), pages 1-16.
148. Westerhout, Ed, 2020. "The Adverse and Beneficial effects of Front-Loaded Pension Contributions," Other publications TiSEM 25806b9b-8208-4ae6-b309-4, Tilburg University, School of Economics and Management.
149. Matteo Bassi, 2008. "I Will Survive: Capital Taxation, Voter Turnout and Time Inconsistency," CSEF Working Papers 206, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
150. Marco Cozzi, 2018. "Optimal Capital Taxation with Incomplete Markets and Schumpeterian Growth," Department Discussion Papers 1803, Department of Economics, University of Victoria.
151. Hans Fehr & Fabian Kindermann, 2012. "Optimal Taxation with Current and Future Cohorts," CESifo Working Paper Series 3973, CESifo.
152. Wai-Hong Ho & Yong Wang, 2015. "Capital Income Taxation Revisited: The Roles of Information Friction and External Finance," Pacific Economic Review, Wiley Blackwell, vol. 20(2), pages 225-242, May.
153. Alexander Ludwig & Michael Reiter, 2008. "Sharing Demographic Risk – Who is Afraid of the Baby Bust?," MEA discussion paper series 08166, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
154. Cerda, Rodrigo A. & Saravia, Diego, 2013. "Optimal taxation with heterogeneous firms and informal sector," Journal of Macroeconomics, Elsevier, vol. 35(C), pages 39-61.
155. Wendner, Ronald, 2009. "Conspicuous Consumption and Overlapping Generations," MPRA Paper 15527, University Library of Munich, Germany.
     • Ronald Wendner, 2009. "Conspicuous Consumption and Overlapping Generations?," EERI Research Paper Series EERI_RP_2009_05, Economics and Econometrics Research Institute (EERI), Brussels.
156. Spataro, Luca & Renström, Thomas I., 2012. "Optimal taxation, critical-level utilitarianism and economic growth," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 727-738.
     • Luca Spataro & Thomas I. Renstroem, 2010. "Optimal taxation, critical-level utilitarianism and economic growth," Working Papers 2010_06, Durham University Business School.
157. Wendner, Ronald, 2010. "Conspicuous consumption and generation replacement in a model of perpetual youth," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 1093-1107, December.
158. Patricia Apps & Ray Rees, 2010. "Family labor supply, taxation and saving in an imperfect capital market," Review of Economics of the Household, Springer, vol. 8(3), pages 297-323, September.
159. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
160. Mathieu-Bolh, Nathalie, 2006. "Optimal taxation and finite horizon," Economics Letters, Elsevier, vol. 91(2), pages 215-221, May.
161. Lans Bovenberg & Peter Birch Sørensen, 2009. "Optimal Social Insurance with Linear Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(2), pages 251-275, June.
162. Conesa, Juan Carlos & Garriga, Carlos, 2016. "Intergenerational policy and the measurement of tax incidence," European Economic Review, Elsevier, vol. 83(C), pages 1-18.
     • Juan Carlos Conesa & Carlos Garriga, 2013. "Intergenerational policy and the measurement of tax incidence," Working Papers 2013-016, Federal Reserve Bank of St. Louis.
163. Till Gross, 2013. "Dynamic Optimal Taxation in Open Economies," Carleton Economic Papers 13-06, Carleton University, Department of Economics.
164. Andres Erosa & Martin Gervais, 2001. "Optimal taxation in infinitely-lived agent and overlapping generations models : a review," Economic Quarterly, Federal Reserve Bank of Richmond, issue Spr, pages 23-44.
165. Vincent Touzé, 2005. "Fiscal incidence of unfunded pension system: an analytical investigation," Documents de Travail de l'OFCE 2005-03, Observatoire Francais des Conjonctures Economiques (OFCE).
166. Patricia Apps & Ray Rees, 2013. "Raise Top Tax Rates, Not the GST," CEPR Discussion Papers 684, Centre for Economic Policy Research, Research School of Economics, Australian National University.
167. Laitner, John & Silverman, Dan, 2012. "Consumption, retirement and social security: Evaluating the efficiency of reform that encourages longer careers," Journal of Public Economics, Elsevier, vol. 96(7-8), pages 615-634.
168. William B. Peterman, 2012. "An extensive look at taxes: how does endogenous retirement affect optimal taxation?," Finance and Economics Discussion Series 2012-28, Board of Governors of the Federal Reserve System (U.S.).
169. Martin Barbie & Claudia Hermeling, 2009. "The geometry of optimal taxation: a primal approach," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 39(1), pages 129-155, April.
170. Ramon Caminal, 2002. "Taxation of banks: A theoretical framework," UFAE and IAE Working Papers 525.02, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
171. Richter, Wolfram F. & Braun, Christoph, 2009. "Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth," IZA Discussion Papers 4629, Institute of Labor Economics (IZA).
     • Wolfram F. Richter & Christoph Braun, 2010. "Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth," CESifo Working Paper Series 2982, CESifo.
172. Pierre-Edouard Collignon, 2021. "No Regret Fiscal Reforms," Working Papers 2021-20, Center for Research in Economics and Statistics.
173. Auerbach, Alan J., 2012. "The Mirrlees Review: A U.S. Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 685-708, September.
174. Spataro, Luca & De Bonis, Valeria, 2008. "Accounting for the "disconnectedness" of the economy in OLG models: A case for taxing capital income," Economic Modelling, Elsevier, vol. 25(3), pages 411-421, May.
175. Kindermann, Fabian & Krueger, Dirk, 2014. "High marginal tax rates on the top 1%?," CFS Working Paper Series 473, Center for Financial Studies (CFS).
176. Gross, Till & Klein, Paul, 2022. "Optimal tax policy and endogenous growth through innovation," Journal of Public Economics, Elsevier, vol. 209(C).
177. Till Gross, 2013. "Capital Tax Competition and Dynamic Optimal Taxation," Carleton Economic Papers 13-08, Carleton University, Department of Economics.