Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation

2021 ◽  
Vol 35 ◽  
pp. 1-54
Author(s):  
Benjamin B. Lockwood ◽  
Afras Sial ◽  
Matthew Weinzierl
Keyword(s):  
Optimal Taxation

Free Trade versus Protection : Static and Dynamic Aspects

1985 ◽  
Vol 24 (1) ◽  
pp. 39-50
Author(s):  
Gunnar Flфystad
Keyword(s):  
Developing Countries ◽  
Foreign Trade ◽  
Trade Policy ◽  
Empirical Evidence ◽  
Free Trade ◽  
Optimal Taxation ◽  
Foreign Trade Policy ◽  
Taxation Policy

This paper analyses whether the developing countries are pursuing an optimal foreign trade policy, given the theoretical and empirical evidence we have. The paper concludes that constraints in imposing other taxes than tariffs in many developing countries may justify having tariffs as part of an optimal taxation policy.

Optimal Taxation

2011 ◽  
Author(s):  
Vijaya Krushna Varma
Keyword(s):  
Optimal Taxation

Optimal Taxation of Families: Mirrlees meets Becker*

2021 ◽  
Author(s):  
Musab Kurnaz
Keyword(s):  
Quantitative Analysis ◽  
Income Distribution ◽  
Income Tax ◽  
Optimal Taxation ◽  
Tax Credits ◽  
Child Rearing ◽  
Welfare Gains ◽  
Us Economy ◽  
Parental Time ◽  
The Us

Abstract This paper studies optimal taxation of families—a combination of an income tax schedule and child tax credits. Child-rearing requires both goods and parental time, which distinctly impact the design of optimal child tax credits. In the quantitative analysis, I calibrate my model to the US economy and show that the optimal child tax credits are U-shaped in income and are decreasing in family size. In particular, the optimal credits decrease in the first nine deciles of the income distribution and then increase thereafter. Implementing the optimum yields large welfare gains.

Fiscal Externalities and Optimal Taxation in an Economic Community [with Comments]

2005 ◽  
Vol 2005 (1) ◽  
pp. 207-259
Author(s):  
Marianne Baxter ◽  
Robert G. King ◽  
Pierpaolo Benigno ◽  
Francesco Giavazzi
Keyword(s):  
Optimal Taxation ◽  
Economic Community ◽  
Fiscal Externalities

The Optimal Taxation of Risky Return to Foreign Investment

Economica ◽  
1995 ◽  
Vol 62 (247) ◽  
pp. 373
Author(s):  
Vidar Christiansen
Keyword(s):  
Foreign Investment ◽  
Optimal Taxation

scholarly journals Optimal taxation in the Uzawa–Lucas model with externality in human capital

2012 ◽  
Vol 108 (2) ◽  
pp. 111-129 ◽  
Author(s):  
Arantza Gorostiaga ◽  
Jana Hromcová ◽  
Miguel-Ángel López-García
Keyword(s):  
Human Capital ◽  
Optimal Taxation

THE PECULIARITIES OF INDUSTRIAL ENTERPRISES’ PROFIT TAXATION IN A DIFFERENTIATED APPROACH

2021 ◽  
Vol 7 (2) ◽  
pp. 219-242
Author(s):  
Valeria B. DUBKOVA
Keyword(s):  
Optimal Taxation ◽  
Production Efficiency ◽  
Tax Rates ◽  
Effective Mechanism ◽  
Tax Rate ◽  
Surplus Value ◽  
Industrial Enterprises ◽  
Modern System ◽  
Economic Politics ◽  
Industrial Level

This article studies the problem of improving enterprise profit taxation, the ways to solve it, and one of the main problems of the modern system of the enterprises taxation — how it is connected to the production efficiency. By solving it, we can determine the differentiation of the tax rates to the enterprises’ profit. Within its methodological framework, the author proposes to use the theory of surplus value. In order to spread the global methods for solving the issues of improving the taxation profit of enterprises and ensuring the economic efficiency and growth, the principles of neoclassic marginal theory are used. The system of indicators — signs and criteria — provides evidence for differentiating industrial enterprises into groups for a more optimal taxation of their profits. The author provides suggestions for forming the rate of the profit tax to stimulate the increase of production efficiency and reinvestment of funds for its development. The algorithm for calculating the profit tax rate assumes using the index of the norms of surplus value — profitableness of labor. This article proposes using a matrix for classifying industrial enterprises into groups, defining the level of the tax rates to profit for each of them based on the developed algorithm together with the level of production efficiency for 2018. For industrial enterprises, special industrial level of indicators — the signs differentiation — are considered: the structure of capital, the standard of profit, the profitableness of labor, and the results of their profit taxation using the method of free balance, the normative method, the modern and the proposed tax profit systems. In the case of the industrial enterprises, the relevance of the proposed reforms of the taxation of profit is explained. The results of research constitute the methodological basis of developing a more effective mechanism of taxing enterprises’ profit, which is especially necessary when realizing anti-crisis economic politics.

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