New Economics Papers
on Public Finance
Issue of 2005‒12‒01
seven papers chosen by
  1. POVERTY, TAX EVASION AND THE OPTIMUM GENERAL INCOME TAX By Enlinson Henrique Carvalho Mattos
  2. Estate taxes, entrepreneuship, and wealth By Mariacristina De Nardi; Marco Cagetti
  3. Inequality, Social Discounting and Estate Taxation By Ivan Werning; Emmanuel Farhi
  4. Income taxation with uninsurable endowment and entrepreneurial investment risks By Sagiri Kitao
  5. Pareto-Improving Social Security Reform By Douglas H. Joines
  6. The Welfare Gains of Improving Risk Sharing in Social Security By Conny Olovsson
  7. Corporata Taxes, Growth and Welfare in a Schumpeterian Economy By Pietro F. Peretto
  1. By: Enlinson Henrique Carvalho Mattos
    Abstract: This paper combines poverty considerations in the social welfare function and tax evasion into an optimal general income tax problem. It investigates the optimal audit and tax structures using a model with two types of individual, endogenous labor supply and a hybrid social welfare function that captures the pluralism of the objectives of a full committed government. The results confirm the previous literature on tax evasion: (i) skilled households should never be audited and face any distortions in the labor supply, (ii) unskilled households have to be audited randomly (probability less than one) and (iii) Individuals should be rewarded if telling the truth about their income. In addition, the introduction of poverty concern as a negative externality brings new characteristics for the optimum income tax on poor: (iv) they may (or not) face negative marginal income tax. Also, a numerical example is provided to further explore the model.
    JEL: H42 H21 H31 H23
    Date: 2005
    URL: http://d.repec.org/n?u=RePEc:anp:en2005:044&r=pub
  2. By: Mariacristina De Nardi; Marco Cagetti (Economics University of Minnesota)
    Keywords: savings, wealth accumulation, structural estimation, bequests
    Date: 2005
    URL: http://d.repec.org/n?u=RePEc:red:sed005:144&r=pub
  3. By: Ivan Werning; Emmanuel Farhi (Economics Massachusetts Institute of Technology)
    Date: 2005
    URL: http://d.repec.org/n?u=RePEc:red:sed005:358&r=pub
  4. By: Sagiri Kitao (Economics NYU)
    Keywords: Income Taxation, Entrepreneurs, Dynamic General Equilibrium, Heterogeneous Agents
    JEL: E1 E6 H2 H3
    Date: 2005
    URL: http://d.repec.org/n?u=RePEc:red:sed005:514&r=pub
  5. By: Douglas H. Joines
    Keywords: social security reform
    JEL: H55
    Date: 2005
    URL: http://d.repec.org/n?u=RePEc:red:sed005:396&r=pub
  6. By: Conny Olovsson (Department of Economics Stockholm School of Economics)
    Keywords: Social Security, risk sharing
    JEL: E21 H21 H55
    Date: 2005
    URL: http://d.repec.org/n?u=RePEc:red:sed005:584&r=pub
  7. By: Pietro F. Peretto (Department of Economics Duke University)
    Keywords: Endogenous Growth, Market Structure, Dividends, Corporate Taxes
    Date: 2005
    URL: http://d.repec.org/n?u=RePEc:red:sed005:653&r=pub
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