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| 003 | ES-MaIEF | ||
| 005 | 20210826121207.0 | ||
| 007 | ta | ||
| 008 | 210826s2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_969181 _aBrüggemann, Bettina |
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| 245 | 0 |
_aHigher taxes at the top _bthe role of entrepreneurs _c Bettina Brüggermann |
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| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis paper computes optimal top marginal tax rates in Bewley-Huggett-Aiyagari–type economies that include entrepreneurs. Consistent with the data, entrepreneurs are overrepresented at the top of the income distribution and are thus disproportionately affected by an increase in the top marginal income tax rate. The top marginal tax rate that maximizes welfare is 60 percent. While average welfare gains are positive and similar across occupations along the transition, they are larger for entrepreneurs than for workers in the long run, and this occupational gap in welfare gains after the tax increase widens with increasing income. | ||
| 650 | 4 |
_947532 _aJEFES DE EMPRESA |
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| 650 | 4 |
_954507 _aEMPRENDEDORES |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_948570 _aTIPOS DE GRAVAMEN |
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| 650 | 4 |
_966777 _aTIPO MARGINAL |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 650 | 4 |
_947776 _aMODELOS ECONOMETRICOS |
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| 773 | 0 |
_9165523 _oOP 2137/2021/3 _tAmerican Economic Journal : Macroeconomics _w(IEF)64915 _x 1945-7707 _gv. 13, n. 3, July 2021, p. 1-36 |
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| 942 | _cART | ||