• A Decentralization Theorem of Taxation 

      Lipatov, Vilen; Weichenrieder, Alfons J. (2015-05-01)
      "In the EU there are longstanding and ongoing pressures towards a tax that is levied on the EU level to substitute for national contributions. We discuss conditions under which such a transition can make sense, starting ...
    • Aggregate and Distributional Effects of Increasing Taxes on Top Income Earners 

      Brüggemann, Bettina; Yoo, Jinhyuk (2015-07-13)
      We analyze the macroeconomic implications of increasing the top marginal income tax rate using a dynamic general equilibrium framework with heterogeneous agents and a fiscal structure resembling the actual U.S. tax system. ...
    • BEA NIPA 

      Unbekannter Autor
      BEA's national economic accounts provide a comprehensive picture of the U.S. economy and feature many macroeconomic statistics.
    • On the Optimal Provision of Social Insurance 

      Krueger, Dirk; Ludwig, Alexander (2015-08-29)
      In this paper we compute the optimal tax and education policy transition in an economy where progressive taxes provide social insurance against idiosyncratic wage risk, but distort the education decision of households. ...
    • Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk 

      Krueger, Dirk; Ludwig, Alexander (2018-02-09)
      We characterize the optimal linear tax on capital in an Overlapping Generations model with two period lived households facing uninsurable idiosyncratic labor income risk. The Ramsey government internalizes the general ...
    • PSID 

      Unbekannter Autor
      The Panel Study of Income Dynamics (PSID) is the longest running longitudinal household survey in the world. The study began in 1968 with a nationally representative sample of over 18,000 individuals living in 5,000 families ...
    • SCF 

      Unbekannter Autor
      The Survey of Consumer Finances (SCF) is normally a triennial cross-sectional survey of U.S. families. The survey data include information on families’ balance sheets, pensions, income, and demographic characteristics. ...
    • TPC 

      Unbekannter Autor
      U.S. Tax Policy Center (TPC) provides timely, accessible analysis and facts about tax policy to policymakers, journalists, citizens, and researchers.
    • WTID 

      Unbekannter Autor
      The World Inequality Database (WID.world) aims to provide open and convenient access to the most extensive available database on the historical evolution of the world distribution of income and wealth, both within countries ...