Fundamental Tax Reform: The Growth and Utility Effects of a Revenue-Neutral Flat Tax
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Greenwood, J. & Rogerson, R. & Wright, R., 1993. "Household Production in Real Business Cycle Thoery," RCER Working Papers 347, University of Rochester - Center for Economic Research (RCER).
- Conesa, Juan Carlos & Krueger, Dirk, 2006.
"On the optimal progressivity of the income tax code,"
Journal of Monetary Economics, Elsevier, vol. 53(7), pages 1425-1450, October.
- Juan Carlos Conesa & Dirk Krueger, 2002. "On the Optimal Progressivity of the Income Tax Code," Centro de Altisimos Estudios Rios Pe©rez(CAERP) 4, Centro de Altisimos Estudios Rios Perez (CAERP).
- Juan Carlos Conesa & Dirk Krueger, 2005. "On the Optimal Progressivity of the Income Tax Code," NBER Working Papers 11044, National Bureau of Economic Research, Inc.
- Juan Carlos Conesa & Dirk Krueger, 2004. "On the Optimal Progressivity of the Income Tax Code," Working Papers 131, Barcelona School of Economics.
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the optimal progressivity of the income tax code," CFS Working Paper Series 2005/10, Center for Financial Studies (CFS).
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the Optimal Progressivity of the Income Tax Code," CEPR Discussion Papers 5040, C.E.P.R. Discussion Papers.
- Hall, Robert E, 1988.
"Intertemporal Substitution in Consumption,"
Journal of Political Economy, University of Chicago Press, vol. 96(2), pages 339-357, April.
- Robert E. Hall, 1981. "Intertemporal Substitution in Consumption," NBER Working Papers 0720, National Bureau of Economic Research, Inc.
- Adi Brender & Allan Drazen, 2005.
"How Do Budget Deficits and Economic Growth Affect Reelection Prospects? Evidence from a Large Cross-Section of Countries,"
NBER Working Papers
11862, National Bureau of Economic Research, Inc.
- Drazen, Allan & Brender, Adi, 2006. "How Do Budget Deficits and Economic Growth Affect Reelection Prospects? Evidence from a Large Cross−Section of Countries," Foerder Institute for Economic Research Working Papers 275705, Tel-Aviv University > Foerder Institute for Economic Research.
- Paul Gomme & Finn E. Kydland & Peter Rupert, 2001.
"Home Production Meets Time to Build,"
Journal of Political Economy, University of Chicago Press, vol. 109(5), pages 1115-1131, October.
- Paul Gomme & Finn E. Kydland & Peter Rupert, 2000. "Home production meets time-to-build," Working Papers (Old Series) 0007R, Federal Reserve Bank of Cleveland.
- Kevin A. Hassett & Anne Moore, 2005. "How Do Tax Policies Affect Low Income Workers?," AEI Economics Working Papers 49879, American Enterprise Institute.
- Butler, Monika, 2000. "The political feasibility of pension reform options: the case of Switzerland," Journal of Public Economics, Elsevier, vol. 75(3), pages 389-416, March.
- Eric French, 2004.
"The Labor Supply Response to (Mismeasured but) Predictable Wage Changes,"
The Review of Economics and Statistics, MIT Press, vol. 86(2), pages 602-613, May.
- Eric French, 2000. "The labor supply response to (mismeasured but) predictable wage changes," Working Paper Series WP-00-8, Federal Reserve Bank of Chicago.
- Altonji, Joseph G, 1986.
"Intertemporal Substitution in Labor Supply: Evidence from Micro Data,"
Journal of Political Economy, University of Chicago Press, vol. 94(3), pages 176-215, June.
- Joseph G. Altonji, 1984. "Intertemporal Substitution in Labor Supply: Evidence from Micro Data," Working Papers 562, Princeton University, Department of Economics, Industrial Relations Section..
- David Altig, 2001. "Simulating Fundamental Tax Reform in the United States," American Economic Review, American Economic Association, vol. 91(3), pages 574-595, June.
- Steven P. Cassou & Kevin J. Lansing, 2004. "Growth Effects of Shifting from a Graduated-rate Tax System to a Flat Tax," Economic Inquiry, Western Economic Association International, vol. 42(2), pages 194-213, April.
- repec:bla:econom:v:63:y:1996:i:251:p:495-512 is not listed on IDEAS
- The Conference on Research in Income and Wealth, 1960. "Trends in the American Economy in the Nineteenth Century," NBER Books, National Bureau of Economic Research, Inc, number unkn60-1.
- Ball, Laurence, 1990. "Intertemporal Substitution and Constraints on Labor Supply: Evidence from Panel Data," Economic Inquiry, Western Economic Association International, vol. 28(4), pages 706-724, October.
- Juan C. Conesa & Dirk Krueger, 1999. "Social Security Reform with Heterogeneous Agents," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 2(4), pages 757-795, October.
- John C. Ham & Kevin T. Reilly, 2006. "Using Micro Data to Estimate the Intertemporal Substitution Elasticity for Labor Supply in an Implicit Contract Model," IEPR Working Papers 06.54, Institute of Economic Policy Research (IEPR).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015.
"The End of the Flat Tax Experiment in Slovakia,"
Discussion Papers
15/12, Department of Economics, University of York.
- Michal Horváth & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015. "The End of the Flat Tax Experiment in Slovakia," Working Papers Working Paper No. 4/2015, Council for Budget Responsibility.
- Norbert Švarda & Matúš Senaj & Michal Horváth & Zuzana Siebertová, 2015. "The End of the Flat Tax Experiment in Slovakia," Discussion Papers 33, Central European Labour Studies Institute (CELSI).
- Paul Gomme & Richard Rogerson & Peter Rupert & Randall Wright, 2005.
"The Business Cycle and the Life Cycle,"
NBER Chapters, in: NBER Macroeconomics Annual 2004, Volume 19, pages 415-592,
National Bureau of Economic Research, Inc.
- Paul Gomme & Richard Rogerson & Peter Rupert & Randall Wright, 2004. "The business cycle and the life cycle," Working Papers (Old Series) 0404, Federal Reserve Bank of Cleveland.
- Cassou, Steven P. & Gorostiaga, Arantza & Uribe-Zubiaga, Iker, 2013. "Policy effects of the elasticity of substitution across labor types in life cycle models," Economic Modelling, Elsevier, vol. 35(C), pages 59-70.
- Alexander Ludwig & Dirk Krüger & Axel Börsch-Supan, 2009.
"Demographic Change, Relative Factor Prices, International Capital Flows, and Their Differential Effects on the Welfare of Generations,"
NBER Chapters, in: Social Security Policy in a Changing Environment, pages 385-414,
National Bureau of Economic Research, Inc.
- Alexander Ludwig & Dirk Krueger & Axel H. Boersch-Supan, 2007. "Demographic Change, Relative Factor Prices, International Capital Flows, and Their Differential Effects on the Welfare of Generations," NBER Working Papers 13185, National Bureau of Economic Research, Inc.
- Ludwig, Alexander & Krüger, Dirk & Börsch-Supan, Axel, 2007. "Demographic Change, Relative Factor Prices, International Capital Flows, and their Differential Effects on the Welfare of Generations," Sonderforschungsbereich 504 Publications 07-14, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
- Börsch-Supan, Axel & Krueger, Dirk & Ludwig, Alexander, 2007. "Demographic change, relative factor prices, international capital flows, and their differential effects on the welfare of generations," Papers 07-14, Sonderforschungsbreich 504.
- Krueger, Dirk & Ludwig, Alexander, 2007.
"On the consequences of demographic change for rates of returns to capital, and the distribution of wealth and welfare,"
Journal of Monetary Economics, Elsevier, vol. 54(1), pages 49-87, January.
- Krueger, Dirk & Ludwig, Alexander, 2006. "On the Consequences of Demographic Change for Rates of Return to Capital, and the Distribution of Wealth and Welfare," CEPR Discussion Papers 5834, C.E.P.R. Discussion Papers.
- Dirk Krueger & Alexander Ludwig, 2006. "On the Consequences of Demographic Change for Rates of Returns to Capital, and the Distribution of Wealth and Welfare," NBER Working Papers 12453, National Bureau of Economic Research, Inc.
- Alexander Ludwig & Dirk Krüger, 2006. "On the Consequences of Demographic Change for Rates of Returns to Capital, and the Distribution of Wealth and Welfare," MEA discussion paper series 06103, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
- Krueger, Dirk & Ludwig, Alexander, 2006. "On the consequences of demographic change for rates of returns to capital, and the distribution of wealth and welfare," CFS Working Paper Series 2006/18, Center for Financial Studies (CFS).
- Ludwig, Alexander & Krüger, Dirk, 2006. "On the Consequences of Demographic Change for Rates of Returns to Capital, and the Distribution of Wealth and Welfare," Sonderforschungsbereich 504 Publications 07-11, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
- Ludwig, Alexander & Krüger, Dirk, 2006. "On the consequences of demographic change for rates of return to capital, and the distribution of wealth and welfare," Papers 07-11, Sonderforschungsbreich 504.
- Christian Jaag, 2005. "The Role of Endogenous Skill Choice in an Aging Economy," Public Economics 0505005, University Library of Munich, Germany.
- Daniel Aaronson & Eric French, 2009.
"The Effects of Progressive Taxation on Labor Supply when Hours and Wages Are Jointly Determined,"
Journal of Human Resources, University of Wisconsin Press, vol. 44(2).
- Daniel Aaronson & Eric French, 2002. "The effects of progressive taxation on labor supply when hours and wages are jointly determined," Working Paper Series WP-02-22, Federal Reserve Bank of Chicago.
- Horváth, Michal & Senaj, Matúš & Siebertová, Zuzana & Švarda, Norbert & Valachyová, Jana, 2019. "The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation in a dynamic macroeconomic framework," Economic Modelling, Elsevier, vol. 80(C), pages 171-184.
- Dirk Krueger, 2006. "Public Insurance against Idiosyncratic and Aggregate Risk: The Case of Social Security and Progressive Income Taxation," CESifo Economic Studies, CESifo Group, vol. 52(4), pages 587-620, December.
- Sagiri Kitao, 2010.
"Labor-dependent Capital Income Taxation That Encourages Work and Saving,"
2010 Meeting Papers
271, Society for Economic Dynamics.
- Sagiri Kitao, 2010. "Labor-dependent capital income taxation that encourages work and saving," Staff Reports 435, Federal Reserve Bank of New York.
- Raei, Sepideh, 2020. "Gradual tax reforms: If you like it, you can keep it," Journal of Economic Dynamics and Control, Elsevier, vol. 111(C).
- Vipul Bhatt & Masao Ogaki, 2012. "Tough Love And Intergenerational Altruism," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 53(3), pages 791-814, August.
- Heer, Burkhard & Polito, Vito & Wickens, Michael R., 2020.
"Population aging, social security and fiscal limits,"
Journal of Economic Dynamics and Control, Elsevier, vol. 116(C).
- Wickens, Michael R. & Heer, Burkhard, 2017. "Population Aging, Social Security and Fiscal Limits," CEPR Discussion Papers 11978, C.E.P.R. Discussion Papers.
- Burkhard Heer & Vito Polito & Michael Wickens & Michael R. Wickens, 2018. "Population Aging, Social Security and Fiscal Limits," CESifo Working Paper Series 7121, CESifo.
- Blundell, Richard & Francesconi, Marco & van der Klaauw, Wilbert, 2011.
"Anatomy of Welfare Reform Evaluation: Announcement and Implementation Effects,"
IZA Discussion Papers
6050, Institute of Labor Economics (IZA).
- Blundell, R & Francesconi, M & van der Klaauw, W, 2011. "Anatomy of Welfare Reform Evaluation:Announcement and Implementation Effects," Economics Discussion Papers 2572, University of Essex, Department of Economics.
- Hans Fehr & Christian Habermann, 2008.
"Risk Sharing and Efficiency Implications of Progressive Pension Arrangements,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(2), pages 419-443, June.
- Hans Fehr & Christian Habermann, 2005. "Risk Sharing and Efficiency Implications of Progressive Pension Arrangements," CESifo Working Paper Series 1568, CESifo.
- Hans Fehr & Christian Habermann, 2005. "Risk Sharing and Efficiency Implications of Progressive Pension Arrangements," DNB Working Papers 064, Netherlands Central Bank, Research Department.
- Shinichi Nishiyama & Kent Smetters, 2006. "Social Security Privatization with Income-Mortality Correlation," Working Papers wp140, University of Michigan, Michigan Retirement Research Center.
- Yannis M. Ioannides & Vassilis A. Hajivassiliou, 2007.
"Unemployment and liquidity constraints,"
Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 22(3), pages 479-510.
- Vassilis A. Hajivassiliou & Yannis M. Ioannides, 1993. "Unemployment and Liquidity Constraints," Working Papers _019, Yale University.
- Vassilis A. Hajivassiliou & Yannis M. Ioannides, 1999. "Unemployment and Liquidity Constraints," Discussion Papers Series, Department of Economics, Tufts University 9925, Department of Economics, Tufts University.
- Vassilis A. Hajivassiliou & Yannis M. Ioannides, 1995. "Unemployment and Liquidity Constraints," Cowles Foundation Discussion Papers 1090, Cowles Foundation for Research in Economics, Yale University.
- V A Hajivassiliou & Y Ioannides, 1995. "Unemployment and Liquidity Constraints," CEP Discussion Papers dp0243, Centre for Economic Performance, LSE.
- Juan M. Contreras & Sven H. Sinclair, 2008. "The Labor Supply Response in Macroeconomic Models: Working Paper 2008-07," Working Papers 20141, Congressional Budget Office.
- Panousi, Vasia, 2009. "Capital Taxation with Entrepreneurial Risk," MPRA Paper 24237, University Library of Munich, Germany.
- Yamada, Tomoaki, 2011. "A politically feasible social security reform with a two-tier structure," Journal of the Japanese and International Economies, Elsevier, vol. 25(3), pages 199-224, September.
More about this item
Keywords
tax; flat tax; public finance; economic growth; tax reform;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:24241. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.