Optimal progressivity with age-dependent taxation
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DOI: 10.1016/j.jpubeco.2019.104074
Abstract: This paper studies optimal taxation of earnings when the degree of tax progressivity is allowed to vary with age. The setting is an overlapping-generations model that incorporates irreversible skill investment, flexible labor supply, ex-ante heterogeneity… read more here.
Keywords: optimal progressivity; age dependent; progressivity age; age ... See more keywords