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  1. Who should bear the burden of Covid-19 related fiscal pressure?
    an optimal income taxation perspective
    Autor*in: Ayaz, Mehmet; Fricke, Lea; Fuest, Clemens; Sachs, Dominik
    Erschienen: November 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    The COVID-19 pandemic has led to an increase in public debt in most countries. This will increase fiscal pressure in the future. We study how the shape of the optimal nonlinear income tax schedule is affected by this increase. We calibrate the... mehr

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    The COVID-19 pandemic has led to an increase in public debt in most countries. This will increase fiscal pressure in the future. We study how the shape of the optimal nonlinear income tax schedule is affected by this increase. We calibrate the workhorse optimal income tax model to five European countries: France, Germany, Italy, Spain and the UK. Applying an inverse-optimum approach to the pre COVID-19 economies we obtain the Pareto weights implicitly applied by the different countries. We then ask how the schedule of marginal and average tax rates should be optimally adjusted to the increase in fiscal pressure. For all countries, we find that the increase in fiscal pressure leads to a less progressive optimal tax schedule both in terms of marginal and average tax rates.

     
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    Weitere Identifier:
    hdl: 10419/248965
    Schriftenreihe: CESifo working paper ; no. 9420 (2021)
    Schlagworte: fiscal pressure; optimal taxation
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  2. Social mobility in Germany
    Autor*in: Dodin, Majed; Findeisen, Sebastian; Henkel, Lukas; Sachs, Dominik; Schüle, Paul
    Erschienen: July 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We characterize intergenerational mobility in Germany using census data on educational attainment and parental income for 526,000 children. Our measure of educational attainment is the A-Level degree, a requirement for access to university. A 10... mehr

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    We characterize intergenerational mobility in Germany using census data on educational attainment and parental income for 526,000 children. Our measure of educational attainment is the A-Level degree, a requirement for access to university. A 10 percentile increase in the parental income rank is associated with a 5.2 percentage point increase in the A-Level share. This parental income gradient has not changed for the birth cohorts of 1980-1996, despite a large-scale policy of expanding upper secondary education. At the regional level, there exists substantial variation in mobility estimates. Place effects, rather than sorting of households, account for most of these differences.

     
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    hdl: 10419/245381
    Schriftenreihe: CESifo working paper ; no. 9200 (2021)
    Schlagworte: intergenerational mobility; educational attainment; local labor markets
    Umfang: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  3. Who should bear the burden of COVID-19 related fiscal pressure?
    an optimal income taxation perspective
    Autor*in: Ayaz, Mehmet; Fricke, Lea; Fuest, Clemens; Sachs, Dominik
    Erschienen: 12 November 2021
    Verlag:  Centre for Economic Policy Research, London

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    Schriftenreihe: Array ; DP16713
    Schlagworte: Fiscal Pressure; optimal taxation
    Umfang: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  4. Pareto-improving reforms of tax deductions
    Autor*in: Köhne, Sebastian; Sachs, Dominik
    Erschienen: July 2020
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for marginal deductions along the income distribution. An immediate implication is a recipe for designing Pareto-improving reforms. We... mehr

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    We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for marginal deductions along the income distribution. An immediate implication is a recipe for designing Pareto-improving reforms. We apply our theory and simulate a Pareto-improving reform that introduces deductions for non-care household services (housekeeping, gardening, laundry) in the United States. The reform combines marginal deduction rates for household services between 55% and 85% with a slight increase in marginal tax rates.

     
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    hdl: 10419/223480
    Schriftenreihe: CESifo working paper ; no. 8408 (2020)
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  5. Who should bear the burden of Covid-19 related fiscal pressure?
    an optimal income taxation perspective
    Autor*in: Ayaz, Mehmet; Fricke, Lea; Fuest, Clemens; Sachs, Dominik
    Erschienen: July 2021
    Verlag:  ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich, Germany

    The Covid-19 pandemic has led to an increase in public debt in most countries. This will increase fiscal pressure in the future. We study how the shape of the optimal nonlinear income tax schedule is affected by this increase in fiscal pressure. We... mehr

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    The Covid-19 pandemic has led to an increase in public debt in most countries. This will increase fiscal pressure in the future. We study how the shape of the optimal nonlinear income tax schedule is affected by this increase in fiscal pressure. We calibrate the workhorse optimal income tax model to five European countries: France, Germany, Italy, Spain and the UK. We apply the inverse-optimum approach to the pre-Covid-19 economies. We then ask how the schedule of marginal and average tax rates should be optimally adjusted to the increase in fiscal pressure. For all countries, we find that the increase in fiscal pressure leads to a less progressive optimal tax schedule both in terms of marginal and average tax rates.

     
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    Weitere Identifier:
    hdl: 10419/235941
    Schriftenreihe: Ifo working papers ; 358 (2021)
    Schlagworte: Fiscal pressure; optimal taxation
    Umfang: 1 Online-Ressource (circa 19 Seiten), Illustrationen
  6. Social mobility in Germany
    Autor*in: Findeisen, Sebastian; Sachs, Dominik; Schuele, Paul; Henkel, Lukas; Dodin, Majed
    Erschienen: 13 July 2021
    Verlag:  Centre for Economic Policy Research, London

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    Universitätsbibliothek Mannheim
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    Schriftenreihe: Array ; DP16355
    Schlagworte: Intergenerational Mobility; Educational Attainment; Local Labor Markets
    Umfang: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  7. Pareto-improving reforms of tax deductions
    Autor*in: Köhne, Sebastian; Sachs, Dominik
    Erschienen: [2019]
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for marginal deductions along the income distribution. An immediate implication is a recipe for designing Pareto-improving reforms. We... mehr

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    We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for marginal deductions along the income distribution. An immediate implication is a recipe for designing Pareto-improving reforms. We apply our theory and simulate a Pareto-improving reform that introduces deductions for non-care household services (housekeeping, gardening, laundry) in the United States. The reform combines marginal deduction rates for household services between 55% and 85% with a slight increase in marginal tax rates.

     
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    hdl: 10419/207259
    Schriftenreihe: Array ; no. 7868 (September 2019)
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  8. Pareto-efficient tax deductions
    Autor*in: Köhne, Sebastian; Sachs, Dominik
    Erschienen: [2019]
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We analyze Pareto-efficient tax deduction rules for work-related expenses (e.g. housekeeping services, child care or elderly care). Pareto efficiency dictates a tight rule for how the rate of deductibility should vary with income and expenditures. An... mehr

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    We analyze Pareto-efficient tax deduction rules for work-related expenses (e.g. housekeeping services, child care or elderly care). Pareto efficiency dictates a tight rule for how the rate of deductibility should vary with income and expenditures. An immediate implication is a recipe for designing Pareto-improving tax reforms. We apply our theory to housekeeping services in the U.S.: Introducing deduction rules such that between 55% (low expenses) and 85% (high expenses) of housekeeping services can be marginally deducted from taxable income yields a Pareto improvement if combined with a slight increase in marginal tax rates. Nobody is made worse-off and tax revenue increases by 20 Dollars per capita.

     
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    Sprache: Englisch
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    Format: Online
    Weitere Identifier:
    hdl: 10419/201970
    Schriftenreihe: Array ; no. 7744 (July 2019)
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  9. Social mobility in Germany
    Autor*in: Dodin, Majed; Findeisen, Sebastian; Henkel, Lukas; Sachs, Dominik; Schüle, Paul
    Erschienen: [2021]
    Verlag:  Collaborative Research Center Transregio 190, [München]

    We characterize intergenerational mobility in Germany using census data on educational attainment and parental income for 526,000 children. Our measure of educational attainment is the A-Level degree, a requirement for access to university. A 10... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    We characterize intergenerational mobility in Germany using census data on educational attainment and parental income for 526,000 children. Our measure of educational attainment is the A-Level degree, a requirement for access to university. A 10 percentile increase in the parental income rank is associated with a 5.2 percentage point increase in the A-Level share. This parental income gradient has not changed for the birth cohorts of 1980-1996, despite a large-scale policy of expanding upper secondary education. At the regional level, there exists substantial variation in mobility estimates. Place effects, rather than sorting of households, account for most of these differences.

     
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    Format: Online
    Weitere Identifier:
    hdl: 10419/256765
    Schriftenreihe: Discussion paper / Rationality & Competition, CRC TRR 190 ; no. 298 (November 15, 2021)
    Schlagworte: Intergenerational Mobility; Educational Attainment; Local Labor Markets
    Umfang: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  10. Nonlinear tax incidence and optimal taxation in general equilibrium
    Autor*in: Sachs, Dominik; Tsyvinski, Aleh; Werquin, Nicolas
    Erschienen: [2019]
    Verlag:  Toulouse School of Economics, [Toulouse]

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    Schriftenreihe: Working papers / Toulouse School of Economics ; no 1047 (November 2019)
    Schlagworte: Optimale Besteuerung; Lohnsteuer; Steuerinzidenz; Steuerprogression; Allgemeines Gleichgewicht; Theorie
    Umfang: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  11. Pareto-efficient tax deductions
    Autor*in: Köhne, Sebastian; Sachs, Dominik
    Erschienen: 11 July 2019
    Verlag:  Centre for Economic Policy Research, London

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    Universitätsbibliothek Mannheim
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    Schriftenreihe: Array ; DP13852
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  12. Optimal need-based financial aid
    Autor*in: Colas, Mark; Findeisen, Sebastian; Sachs, Dominik
    Erschienen: [2019]
    Verlag:  Collaborative Research Center Transregio 190, Munich, Germany

    We study the optimal design of student financial aid as a function of parental income. We derive optimal financial aid formulas in a general model. For a simple model version, we derive mild conditions on primitives under which poorer students... mehr

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    We study the optimal design of student financial aid as a function of parental income. We derive optimal financial aid formulas in a general model. For a simple model version, we derive mild conditions on primitives under which poorer students receive more aid even without distributional concerns. We quantitatively extend this result to an empirical model of selection into college for the United States that comprises multidimensional heterogeneity, endogenous parental transfers, dropout, labor supply in college, and uncertain returns. Optimal financial aid is strongly declining in parental income even without distributional concerns. Equity and efficiency go hand in hand.

     
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    Weitere Identifier:
    hdl: 10419/222122
    Schriftenreihe: Discussion paper / Rationality & Competition, CRC TRR 190 ; no. 225 (December 18, 2019)
    Umfang: 1 Online-Ressource (circa 79 Seiten), Illustrationen
  13. Pareto-improving reforms of tax deductions
    Autor*in: Sachs, Dominik; Köhne, Sebastian
    Erschienen: 06 July 2020
    Verlag:  Centre for Economic Policy Research, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Universitätsbibliothek Mannheim
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    Schriftenreihe: Array ; DP14999
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  14. Equity and efficiency of childcare subsidies
    a dynamic structural approach
    Autor*in: Koll, David; Sachs, Dominik; Stürmer-Heiber, Fabian; Turon, Hélène
    Erschienen: November 2023
    Verlag:  CESifo, Munich, Germany

    We formalize and estimate the dynamic marginal efficiency cost of redistribution (MECR) in the spirit of Okun’s “leaky bucket”. We analyze the MECR of an income-contingent childcare subsidy program and the income tax within the German context, using... mehr

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    We formalize and estimate the dynamic marginal efficiency cost of redistribution (MECR) in the spirit of Okun’s “leaky bucket”. We analyze the MECR of an income-contingent childcare subsidy program and the income tax within the German context, using a dynamic structural heterogeneous-household model of childcare demand and maternal labor supply. This allows us to compare which of these two policies is more efficient in achieving redistributive goals. Our analysis identifies two competing forces. (i) Labor supply responses increase the MECR of the childcare subsidy relative to the income tax. (ii) Child development effects decrease the MECR of the childcare subsidy relative to the income tax. For reasonably large Pareto weights on children, we find that (ii) dominates (i) and therefore the childcare subsidy is the more efficient redistribution tool.

     
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    hdl: 10419/282481
    Schriftenreihe: CESifo working papers ; 10793 (2023)
    Schlagworte: female labor supply; childcare; family policies; fiscal externalities; dynamic discrete choice; redistribution
    Umfang: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  15. The indirect fiscal benefits of low-skilled immigration
    Autor*in: Colas, Mark; Sachs, Dominik
    Erschienen: [2022]
    Verlag:  Collaborative Research Center Transregio 190, [München]

    Low-skilled immigrants indirectly affect public finances through their effect on resident wages & labor supply. We operationalize this indirect fiscal effect in a model of immigration and the labor market. We derive closed-form expressions for this... mehr

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    Low-skilled immigrants indirectly affect public finances through their effect on resident wages & labor supply. We operationalize this indirect fiscal effect in a model of immigration and the labor market. We derive closed-form expressions for this effect in terms of estimable statistics. An empirical quantification for the U.S. reveals an indirect fiscal benefit for one average low-skilled immigrant of roughly $ 750 annually. The indirect fiscal benefit may outweigh the negative direct fiscal effect that has previously been documented. This challenges the perception of low-skilled immigration as a fiscal burden.

     
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    hdl: 10419/282044
    Schriftenreihe: Discussion paper / Rationality & Competition, CRC TRR 190 ; no. 352 (December 22, 2022)
    Schlagworte: Immigration; Fiscal Impact; General Equilibrium
    Umfang: 1 Online-Ressource (circa 76 Seiten), Illustrationen
  16. Designing efficient education and tax policies
    conference paper
    Autor*in: Findeisen, Sebastian; Sachs, Dominik
    Erschienen: 2014
    Verlag:  ZBW, [Kiel

    We study education and income tax policies in a model with endogenous selection into college. Our framework is strongly influenced by the empirical college literature and incorporates heterogenous returns and tastes for college, earnings risk... mehr

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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    We study education and income tax policies in a model with endogenous selection into college. Our framework is strongly influenced by the empirical college literature and incorporates heterogenous returns and tastes for college, earnings risk (implying uncertain returns to college) and potentially borrowing constraints. We (i) calculate revenue effects of various policy reforms starting from the current system and (ii) derive conditions for optimal education and tax policies with various degrees of sophistication: optimal college subsidies for given income taxes and vice versa, jointly optimal taxes and subsidies, and optimal education dependent taxes. We estimate the relevant parameters of the model for quantitative analysis. We find that the endogeneity of the college choice has only a small impact on optimal taxes and increasing subsidies to their optimal level leads to large welfare gains. Finally, we find that for the current US policies, an increase in education subsidies is self-financing via higher tax revenue in the future; if we allow grants to condition on parental background, this effect gets even stronger and children with poor academic background should receive higher subsidies for pure efficiency reasons -- efficient policies favor social mobility.

     
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    hdl: 10419/100504
    Auflage/Ausgabe: Preliminary version
    Schriftenreihe: Array ; V2
    Umfang: Online-Ressource (43 S.), graph. Darst.
  17. Inheritance taxation and wealth effects on the labor supply of heirs
    Autor*in: Kindermann, Fabian; Mayr, Lukas; Sachs, Dominik
    Erschienen: September 2018
    Verlag:  National Bureau of Economic Research, Cambridge, MA

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    Schriftenreihe: Working paper series / National Bureau of Economic Research ; 25081
    Schlagworte: Erbe; Erbschaftsteuer; Arbeitsangebotsverhalten; Einkommensteuer; Deutschland
    Umfang: 47 Seiten, Illustrationen
    Bemerkung(en):

    Erscheint auch als Online-Ausgabe
  18. Optimal need-based financial aid
    Autor*in: Colas, Mark; Findeisen, Sebastian; Sachs, Dominik
    Erschienen: 2018
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    We study the optimal design of student financial aid as a function of parental income. We derive optimal financial aid formulas in a general model. For a simple model version, we derive mild conditions on primitives under which poorer students... mehr

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    Staats- und Universitätsbibliothek Bremen
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    keine Fernleihe

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63 (7271)
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    We study the optimal design of student financial aid as a function of parental income. We derive optimal financial aid formulas in a general model. For a simple model version, we derive mild conditions on primitives under which poorer students receive more aid even without distributional concerns. We quantitatively extend this result to an empirical model of selection into college for the United States that comprises multidimensional heterogeneity, endogenous parental transfers, dropout, labor supply in college, and uncertain returns. Optimal financial aid is strongly declining in parental income even without distributional concerns. Equity and efficiency go hand in hand.

     
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    Sprache: Englisch
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    Format: Online
    Weitere Identifier:
    hdl: 10419/185469
    Schriftenreihe: Array ; no. 7271
    Umfang: 1 Online-Ressource (circa 78 Seiten), Illustrationen
  19. Inheritance taxation and wealth effects on the labor supply of heirs
    Autor*in: Kindermann, Fabian; Mayr, Lukas; Sachs, Dominik
    Erschienen: 17 September 2018
    Verlag:  Centre for Economic Policy Research, London

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    Schriftenreihe: Discussion paper series / Centre for Economic Policy Research ; DP13185
    Schlagworte: Erbe; Erbschaftsteuer; Arbeitsangebotsverhalten; Einkommensteuer; Deutschland
    Umfang: 47 Seiten, Illustrationen
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    Erscheint auch als Online-Ausgabe
  20. Optimal need-based financial aid
    Autor*in: Sachs, Dominik; Findeisen, Sebastian; Colas, Mark
    Erschienen: 20 September 2018
    Verlag:  Centre for Economic Policy Research, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Schriftenreihe: Discussion paper series / Centre for Economic Policy Research ; DP13196
    Schlagworte: Studienfinanzierung; Eltern; Optimale Besteuerung
    Umfang: 75 Seiten, Illustrationen
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  21. Inheritance taxation and wealth effects on the labor supply of heirs
    Autor*in: Kindermann, Fabian; Mayr, Lukas; Sachs, Dominik
    Erschienen: 2018
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in future labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a... mehr

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    The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in future labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a simple back-of-the-envelope calculation, based on existing estimates for the reduction in earnings after wealth transfers, fails: the marginal propensity to earn out of unearned income is not a sufficient statistic for the calculation of this effect because (i) heirs anticipate the reduction in net bequests and adjust their labor supply already prior to inheriting, and (ii) when bequest receipt is stochastic, even those who ex post end up not inheriting anything respond ex ante to the implied change in their distribution of net bequests. We quantitatively elaborate the size of the overall revenue effect due to labor supply changes of heirs by using a state of the art life-cycle model that we calibrate to the German economy. Besides the joint distribution of income and inheritances, quasi-experimental evidence regarding the size of wealth effects on labor supply is a key target for this calibration. We find that for each Euro of bequest tax revenue the government mechanically generates, it obtains an additional 9 Cents of labor income tax revenue (in net present value) through higher labor supply of (non-)heirs.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/185463
    Schriftenreihe: Array ; no. 7265
    Schlagworte: Erbe; Erbschaftsteuer; Arbeitsangebotsverhalten; Einkommensteuer; Deutschland
    Umfang: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  22. Optimal redistribution
    rising inequality vs. rising living standards
    Autor*in: Ferriere, Axelle; Grübener, Philipp; Sachs, Dominik
    Erschienen: 24 May 2024
    Verlag:  Centre for Economic Policy Research, London

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    Schriftenreihe: Array ; DP19107
    Schlagworte: Taxation; Growth; Redistribution; Non-homothetic preferences
    Umfang: 1 Online-Ressource (circa 61 Seiten), Illustrationen
  23. Education and optimal dynamic taxation
    the role of income-contingent student loans
    Autor*in: Findeisen, Sebastian; Sachs, Dominik
    Erschienen: 2015
    Verlag:  Centre for Economic Policy Research, London

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 32 (10622)
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    Schriftenreihe: Array ; 10622
    Schlagworte: Bildungsverhalten; Bildungsertrag; Erwerbsverlauf; Einkommensteuer; Optimale Besteuerung; Pareto-Optimum; Allgemeines Gleichgewicht; USA
    Umfang: 49 S., graph. Darst.
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  24. Education policies and taxation without commitment
    Autor*in: Findeisen, Sebastian; Sachs, Dominik
    Erschienen: May 27, 2014
    Verlag:  Universität Mannheim, Department of Economics, Mannheim

    We study the implications of limited commitment on education and tax policies chosen by benevolent governments. Individual wages are determined by both innate abilities and education levels. Consistent with real world practices, the government can... mehr

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    We study the implications of limited commitment on education and tax policies chosen by benevolent governments. Individual wages are determined by both innate abilities and education levels. Consistent with real world practices, the government can decide to subsidize different levels of education at different rates. Deviations from full commitment tend to make education policies more progressive, increasing the education subsidy for initially low skilled agents and decreasing it for initially high skilled agents. We provide suggestive cross-country correlations for this mechanism.

     
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    Weitere Identifier:
    hdl: 10419/129569
    Auflage/Ausgabe: This version: May 27, 2014
    Schriftenreihe: Working paper series / University of Mannheim, Department of Economics ; 14-16
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  25. Efficient labor and capital income taxation over the life cycle
    Autor*in: Findeisen, Sebastian; Sachs, Dominik
    Erschienen: May 11, 2014
    Verlag:  Universität Mannheim, Department of Economics, Mannheim

    This paper analyzes Pareto optimal taxation of labor and capital income in a lifecycle framework with private information and idiosyncratic risk. We focus on historyindependent tax systems. We thereby complement the Mirrlees taxation literature,... mehr

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    Universitätsbibliothek Mannheim
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    This paper analyzes Pareto optimal taxation of labor and capital income in a lifecycle framework with private information and idiosyncratic risk. We focus on historyindependent tax systems. We thereby complement the Mirrlees taxation literature, which has so far typically either characterized optimal history-dependent distortions or focused on static environments. For labor income taxes, we provide a novel decomposition of tax formulas into a redistribution and an insurance component. The latter is independent of redistributive motives and is determined by the degree of income risk and risk aversion. We show that the optimal linear capital tax rate is non-zero and derive a simple formula, which trades off redistributive and insurance benefits against the efficiency loss from savings distortions. Our quantitative results show that the insurance component contributes significantly to optimal labor tax rates. Optimal capital taxes are significant and yield sizable welfare gains.

     
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    Format: Online
    Weitere Identifier:
    hdl: 10419/129570
    Schriftenreihe: Working paper series / University of Mannheim, Department of Economics ; 14-17
    Umfang: 1 Online-Ressource (circa 57 Seiten), Illustrationen