Title:Education and optimal dynamic taxation : the role of income-contingent student loans Author(s):FINDEISEN, Sebastian; SACHS, DominikDate:2016Citation:
- Journal of public economics, 2016, Vol. 138, pp. 1-21
Type:ArticleAbstract:We study the optimal design of integrated education finance and tax systems. The distribution of wages is endogenously determined by the costly education decisions of heterogeneous individuals before labor market entry. ...
Title:Identifying laffer bounds : a sufficient-statistics approach with an application to Germany Author(s):LORENZ, Normann; SACHS, DominikDate:2016Citation:
- Scandinavian journal of economics, 2016, Vol. 118, No. 4, pp. 646-665
Type:ArticleAbstract:We derive a simple sufficient-statistics test for whether a nonlinear tax-transfer system is second-best Pareto efficient. If it is not, then it is beyond the top of the Laffer curve and there exists a tax cut that is ...