Gillitzer, Christian
A characteristics approach to optimal taxation line drawing and tax - driven product innovation / Christian Gillitzer, Henrik Jacobsen Kleven, Joel Slemrod .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía. Conclusión.
Real-world tax legislation assigns goods to different categories of tax rates on the basis ofobservable characteristics, allowing the tax systemto handle a constantly evolving set ofavailable goods. We recast the theory of optimal taxation in the language of characteristics,and we show how to optimally draw lines that delineate tax-rate regimes. Such lines areassociated withnotches in tax liability as a function of characteristics, creating incentivesto introduce goods with new combinations of characteristics in order to reduce tax liability.With a restricted set of tax instruments, such notches are in general part of the second-bestoptimal tax system.
TIPOS DE GRAVAMEN
IMPUESTOS
IMPOSICION OPTIMA
SISTEMA FISCAL
Kleven, Henrik Jacobsen
Slemrod, Joel B.
The Scandinavian Journal of Economicsv. 119, n. 2, 2017, p. 240-267
A characteristics approach to optimal taxation line drawing and tax - driven product innovation / Christian Gillitzer, Henrik Jacobsen Kleven, Joel Slemrod .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía. Conclusión.
Real-world tax legislation assigns goods to different categories of tax rates on the basis ofobservable characteristics, allowing the tax systemto handle a constantly evolving set ofavailable goods. We recast the theory of optimal taxation in the language of characteristics,and we show how to optimally draw lines that delineate tax-rate regimes. Such lines areassociated withnotches in tax liability as a function of characteristics, creating incentivesto introduce goods with new combinations of characteristics in order to reduce tax liability.With a restricted set of tax instruments, such notches are in general part of the second-bestoptimal tax system.
TIPOS DE GRAVAMEN
IMPUESTOS
IMPOSICION OPTIMA
SISTEMA FISCAL
Kleven, Henrik Jacobsen
Slemrod, Joel B.
The Scandinavian Journal of Economicsv. 119, n. 2, 2017, p. 240-267