| 000 | 01625nab a2200277 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20241217182021.0 | ||
| 007 | ta | ||
| 008 | 241211s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 |
_972171 _aFerey, Antoine |
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| 245 | 1 | 0 |
_aSufficient statistics for nonlinear tax systems with general across-income heterogeneity _c by Antoine Ferey, Benjamin B. Lockwood and Dmitry Taubinsky |
| 260 | _c2024 | ||
| 520 | _aThis paper provides empirically implementable sufficient statistics formulas for optimal nonlinear tax systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other sources. We characterize optimal smooth tax systems on income and savings (or other commodities), as well as simpler tax systems. We use familiar elasticity concepts and a novel sufficient statistic for heterogeneity correlated with earnings ability: the difference between across-income variation in savings and the causal effect of income on savings. We apply these formulas to the United States and find that the optimal savings tax is mostly positive and progressive. | ||
| 650 | 4 |
_947661 _aMACROECONOMIA |
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| 650 | 4 |
_940658 _aCONSUMO |
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| 650 | 4 |
_99340 _aAHORRO |
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| 650 | 4 |
_944024 _aRIQUEZA |
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| 650 | 4 |
_944304 _aFINANZAS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_943270 _aEFICIENCIA |
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| 700 |
_965702 _aLockwood, Benjamin B. |
||
| 700 | 1 |
_966374 _aTaubinsky, Dmitry |
|
| 773 | 0 |
_9172705 _oOP 234/2024/10 _tThe American Economic Review _w(IEF)103372 _x 0002-8282 _g v. 114, n. 10, October 2024, p. 3206 |
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| 942 | _cART | ||