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| 003 | ES-MaIEF | ||
| 005 | 20221020120950.0 | ||
| 007 | ta | ||
| 008 | 221020t2022 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_956232 _aKindermann, Fabian |
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| 245 | 0 |
_aHigh marginal tax rates on the top 1 percent? _blessons from a life-cycle model with idiosyncratic income risk _c by Fabian Kindermann and Dirk Krueger |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis paper argues that high marginal labor income tax rates on top earners are an effective tool for social insurance even when households have high labor supply elasticity, households make dynamic savings decisions, and policies have general equilibrium effects. We construct a large-scale overlapping generations model with uninsurable labor productivity risk, show that it has a realistic wealth distribution, and numerically characterize the optimal top marginal rate. We find that marginal tax rates for top 1 percent earners of 79 percent are optimal as long as the model earnings and wealth distributions display a degree of concentration as observed in US data. | ||
| 650 | 4 |
_947319 _aRENTAS ALTAS |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_948570 _aTIPOS DE GRAVAMEN |
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| 650 | 7 |
_954834 _aINCREMENTO |
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| 650 | 7 |
_948219 _aREDISTRIBUCION |
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| 650 | 7 |
_943299 _aELASTICIDAD IMPOSITIVA |
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| 650 | 7 |
_966273 _aRIESGO FISCAL |
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| 650 | 4 |
_947776 _aMODELOS ECONOMETRICOS |
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| 700 |
_92395 _aKrueger, Dirk |
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| 773 | 0 |
_9168183 _oOP 2137/2022/2 _tAmerican Economic Journal : Macroeconomics _w(IEF)64915 _x 1945-7707 _g v. 14, n. 2, April 2022, p. 319-366 |
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| 942 | _cART | ||