Blar i NHH Brage på emneord "optimal taxation"

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    • An evasive topic: theorizing about the hidden economy 

      Sandmo, Agnar (Journal article; Peer reviewed, 2012)
      This paper reviews some central issues that arise in theorizing about tax evasion decisions and the hidden economy. It starts from the Allingham-Sandmo (1972) modelling of the tax evasion decision as a choice under ...

    • First-best optimality in capital income taxation 

      Hilgers, Bodo; Schindler, Dirk (Discussion paper, Working paper, 2004-10)
      In case of risk, especially aggregate risk which cannot be insured, the literature states that for achieving first-best optimality state-dependent lumpsum taxes are absolutely necessary. However, we show in a two-asset ...

    • Good jobs, bad jobs and redistribution 

      Lommerud, Kjell Erik; Sandvik, Bjørn; Straume, Odd Rune (Working Paper, Working paper, 2001-08)
      We analyse the question of optimal taxation in a dual economy, when the government is concerned about the distribution of labour income. Income inequality is caused by the presence of sunk capital investments, which creates ...

    • Optimal income taxation with a risky asset : the triple income tax 

      Schindler, Dirk (Discussion paper, Working paper, 2004-06)
      We show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return that an interest adjusted income tax is optimal. This tax leaves a safe component of interest income tax ...