| 000 | 02591nab a2200301 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180327112842.0 | ||
| 007 | ta | ||
| 008 | 180327t2018 us |||||r|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_965924 _aGomes, Renato |
|
| 245 | 0 |
_aDifferential taxation and occupational choice _c Renato Gomes, Jean - Maríe Lozachmeur, Alessandro Pavan |
|
| 260 | _c2018 | ||
| 500 | _aDisponible en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe 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 across sectors. Because skills are not perfectly transferable, the Diamond–Mirrlees theorem (according to which the second-best entails production efficiency) fails: social welfare can be increased by inducing some agents to join the sector in which their productivity is not the highest. At the optimum, income taxes balance the marginal losses from inter-sector migration with the marginal gains from tailoring tax schedules to the distribution of productivities in each sector (“tagging”). A calibrated model indicates that sector-specific taxation generates substantive welfare gains when skill transferability decreases with income, as it enables the government to increase average taxes on high earners with large wage premia. | ||
| 650 | 4 |
_950200 _aRENTA |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948155 _aPROFESIONES |
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| 650 | 4 |
_97978 _aIMPOSICION OPTIMA |
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| 700 | 1 |
_920926 _aLozachmeur, Jean Marie |
|
| 700 |
_934531 _aPavan, Pietro |
||
| 773 | 0 |
_9155410 _tThe Review of Economic Studies _w(IEF)124405 _x 0034-6527 _o v. 85 (1), n. 302, January 2018, p. 511-557 |
|
| 856 | _uhttps://watermark.silverchair.com/rdx022.pdf?token=AQECAHi208BE49Ooan9kkhW_Ercy7Dm3ZL_9Cf3qfKAc485ysgAAAcUwggHBBgkqhkiG9w0BBwagggGyMIIBrgIBADCCAacGCSqGSIb3DQEHATAeBglghkgBZQMEAS4wEQQM69dKMCg66aTSdfZtAgEQgIIBeE0J8s7ATaWfHHcmxCXyB6CzWPnNxLtpKAb6It-Yimiw_NiQADYjODPuNzqr1dw_JUiDZ67k0k1hlt_JstXfoK0YtSmnJK5UPRWilIBXncsD7gRUPmVLyQZl_ts8B_Ge43zhomAXjfyIan24PdqSncnRNh0RM6LKjBYY4MvwhJZNtFMyNP4h5BynT24My2Ayms-4b6ZZ2G0ir1Aok4p4Jbjq8lFu17wjU_xe9mUFaSLCVD4ql6VUTi3lMe7m-s0FU8y9MSkkTdHYzOUnqAM6dG9nTG5R_bwbCQLLqmXEdeY9mxk63CLt5Hf5PgU6WyBbtNpHYhU9CuL_csFn4jaapT5OQR6SxfqqNHoAhP9g0A_nBNnuV3WEu9TjHKsTQFa13PcOEXRJj4l8NHMYFBIckF0Wze772hyJP5mEJ3TQV42goCrgduH85tmlrNgRUBig4ObS9irDtuTunQFL5bzvy-zYAxKNIoc1v5h2MI2pVyT9SiDX1ehjFWE | ||
| 942 |
_2udc _cART |
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