Taxation and the Superrich

F Scheuer, J Slemrod - Annual Review of Economics, 2020 - annualreviews.org
This article addresses the modern optimal tax progressivity literature, which clarifies the key
role of the behavioral response to taxation and accounts for the incomes of the superrich …

Should robots be taxed?

J Guerreiro, S Rebelo, P Teles - The Review of Economic …, 2022 - academic.oup.com
Using a quantitative model that features technical progress in automation and endogenous
skill choice, we show that, given the current US tax system, a sustained fall in automation …

Optimal taxation of robots

U Thuemmel - Journal of the European Economic Association, 2023 - academic.oup.com
I study the optimal taxation of robots, other capital, and labor income. I show that it is optimal
to distort robot adoption. The robot tax (or subsidy) exploits general-equilibrium effects to …

Nonlinear tax incidence and optimal taxation in general equilibrium

D Sachs, A Tsyvinski, N Werquin - Econometrica, 2020 - Wiley Online Library
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 …

The taxation of superstars

F Scheuer, I Werning - The Quarterly Journal of Economics, 2017 - academic.oup.com
How are optimal taxes affected by superstar phenomena? To answer this question, we
extend the Mirrlees model to incorporate an assignment problem in the labor market that …

Politically feasible reforms of nonlinear tax systems

FJ Bierbrauer, PC Boyer, A Peichl - American Economic Review, 2021 - aeaweb.org
We study reforms of nonlinear income tax systems from a political economy perspective. We
present a median voter theorem for monotonic tax reforms, reforms so that the change in the …

Redistribution and pollution taxes with non-linear Engel curves

B Jacobs, F van der Ploeg - Journal of Environmental Economics and …, 2019 - Elsevier
This paper analyses optimal corrective taxation and optimal income redistribution. The
Pigouvian pollution tax is higher if pollution damages disproportionally hurt the poor due to …

Digitalization and taxation

B Jacobs - Digital revolutions in public finance, 2017 - books.google.com
In an ideal world, governments would be able to completely verify all relevant economic
outcomes and characteristics of taxpayers at zero cost. In such a world, non-distortionary …

Differential taxation and occupational choice

R Gomes, JM Lozachmeur… - The Review of Economic …, 2018 - academic.oup.com
We develop a framework to study optimal sector-specific taxation, where each agent
chooses an occupation by comparing her skill differential with the tax burden differential …

What is the optimal immigration policy? Migration, jobs, and welfare

J Guerreiro, S Rebelo, P Teles - Journal of Monetary Economics, 2020 - Elsevier
We study the immigration policy that maximizes the welfare of the native population in an
economy where the government designs an optimal redistributive welfare system and …