| 000 | 01661nab#a2200253#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219160914.0 | ||
| 008 | 170420s2017 USA|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aScheuer, Florian _953655 |
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| 245 |
_aThe taxation of superstars _c Florian Scheuer and Iván Werning |
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| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía. | ||
| 650 | 4 |
_aRENTAS ALTAS _947319 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aMODELOS ECONOMETRICOS _947776 |
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| 520 | _aHow are optimal taxes affected by superstar phenomena? To answer this question, we extend the Mirrlees model to incorporate an assignment problem in the labor market that generates superstar effects. Perhaps surprisingly, rather than providing a rationale for higher taxes, we show that superstar effects provide a force for lower marginal taxes conditional on the observed distributionof earnings. Superstar effects make the earnings schedule convex, which increases the responsiveness of individual earnings to tax changes. We show that various common elasticity measures must be adjusted upward in optimal tax formulas. Finally, we study a comparative static that does not keep the observed earnings distribution fixed: when superstar technologies are introduced, inequality increases but we obtain a neutrality result, finding optimal taxes unaltered | ||
| 700 | 1 |
_aWerning, Iván _950525 |
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| 773 | 0 |
_tThe Quarterly Journal of Economics _w55704 _gv. 132, n. 529, issue 1, February 2017, p. 211-270 |
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| 942 | _cART | ||
| 942 | _z147798 | ||
| 999 |
_c60415 _d60415 |
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