Browsing NHH Brage by Subject "optimal income taxation"
Now showing items 1-7 of 7
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A comparison of optimal tax policies when compensation or responsibility matter
(Discussion paper, Working paper, 2009-08)This paper examines optimal redistribution in a model with high and low-skilled individuals with heterogeneous tastes for labor, that either work or not. With such double heterogeneity, it is well known that traditional ... -
Does the tax system encourage too much education?
(Discussion paper, Working paper, 2000-07)The Nordic countries have dual income taxation, with a proportional tax on capital income and a progressive tax on labour income. Nielsen and Sørensen (1997) argue that this asymmetric treatment of the two types of income ... -
Human capital, multiple income risk and social insurance
(Discussion paper, Working paper, 2008-09)We set up an OLG-model, where households both choose human capital investment and decide on investing their endogenous savings in a portfolio of riskless and risky assets, exposing them to (aggregate) wage and capital risks ... -
Optimal labor income taxation under maximin: an upper bound
(Discussion paper, Working paper, 2010-02)This paper assumes the standard optimal income tax model of Mirrlees (Review of Economic Studies, 1971). It gives fairly mild conditions under which the optimal nonlinear labor income tax profile derived under maximin ... -
Redistributive taxation and the household : the case of individual filings
(Discussion paper, Working paper, 2002-01)In this paper I look at the tax treatment of households under individual filings and characterise the efficiency properties of an income tax schedule that redistributes from rich to poor households. Because tax liabilities ... -
Take it or leave it : optimal transfer programs, monitoring and takeup
(Discussion paper, Working paper, 2009-02) -
Workforce or workfare?
(Discussion paper, Working paper, 2011-04)