scholarly journals Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium

2016 ◽  
Author(s):  
Dominik Sachs ◽  
Aleh Tsyvinski ◽  
Nicolas Werquin
Keyword(s):  
General Equilibrium ◽  
Optimal Taxation ◽  
Tax Incidence

scholarly journals Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium

Econometrica ◽  
2020 ◽  
Vol 88 (2) ◽  
pp. 469-493 ◽  
Author(s):  
Dominik Sachs ◽  
Aleh Tsyvinski ◽  
Nicolas Werquin
Keyword(s):  
General Equilibrium ◽  
Optimal Taxation ◽  
Income Taxes ◽  
Tax Incidence ◽  
Labor Income ◽  
Tax Rates ◽  
Tax System ◽  
Marginal Tax Rates ◽  
Optimal Taxes

We study the incidence of nonlinear labor income taxes in an economy with a continuum of endogenous wages. We derive in closed form the effects of reforming nonlinearly an arbitrary tax system, by showing that this problem can be formalized as an integral equation. Our tax incidence formulas are valid both when the underlying assignment of skills to tasks is fixed or endogenous. We show qualitatively and quantitatively that contrary to conventional wisdom, if the tax system is initially suboptimal and progressive, the general‐equilibrium “trickle‐down” forces may raise the benefits of increasing the marginal tax rates on high incomes. We finally derive a parsimonious characterization of optimal taxes.

scholarly journals Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium

2016 ◽  
Author(s):  
Dominik Sachs ◽  
Aleh Tsyvinski ◽  
Nicolas Werquin
Keyword(s):  
General Equilibrium ◽  
Optimal Taxation ◽  
Tax Incidence

scholarly journals Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium

2016 ◽  
Author(s):  
Dominik Sachs ◽  
Aleh Tsyvinski ◽  
Nicolas Werquin
Keyword(s):  
General Equilibrium ◽  
Optimal Taxation ◽  
Tax Incidence

General Equilibrium Tax Incidence under Imperfect Competition: A Quantity-setting Supergame Analysis

1985 ◽  
Vol 93 (6) ◽  
pp. 1212-1223 ◽  
Author(s):  
Carl Davidson ◽  
Lawrence W. Martin
Keyword(s):  
General Equilibrium ◽  
Imperfect Competition ◽  
Tax Incidence

On the General Equilibrium Analysis of Tax Incidence

1975 ◽  
Vol 83 (3) ◽  
pp. 633-644 ◽  
Author(s):  
J. Gregory Ballentine ◽  
Ibrahim Eris
Keyword(s):  
General Equilibrium ◽  
Equilibrium Analysis ◽  
Tax Incidence ◽  
General Equilibrium Analysis

The Incidence of Business Rates: Preliminary Estimates

1987 ◽  
Vol 5 (1) ◽  
pp. 99-103 ◽  
Author(s):  
D Mair
Keyword(s):  
United Kingdom ◽  
General Equilibrium ◽  
Equilibrium Model ◽  
Manufacturing Industry ◽  
General Equilibrium Model ◽  
Tax Incidence ◽  
The United Kingdom ◽  
The Relationship

There is little previous research on the effects of local rates on manufacturing industry in the United Kingdom. An outline of a post-Keynesian approach to tax incidence is presented. From data for UK manufacturing industry, 1973–1982, it is seen that business rates have not been met through the wages share of net output. The relationship between business rates and markups suggests that up to 95% of rates increases may have been paid out of profits. A more rigorous general equilibrium model is required to confirm this result.

A general equilibrium analysis of property tax incidence

1986 ◽  
Vol 29 (1) ◽  
pp. 113-132 ◽  
Author(s):  
Chuan Lin
Keyword(s):  
General Equilibrium ◽  
Property Tax ◽  
Equilibrium Analysis ◽  
Tax Incidence ◽  
General Equilibrium Analysis
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