Optimal Taxation in Life-Cycle Economies

By Andrés Erosa, Martin Gervais. Journal of Economics Theory, 2000

349 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/9a883a2b7b2e94c699beec27423cc25c79a3b351

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Citations in the corpus

The Surprising Power of Age-Dependent Taxes (2011, neutral): “i i + PI j=1 jji PI j=1 wi t w t ijj : (12)”
Can Capital Income Taxes Survive? And Should They? (2007, positive): “However, this view has recently been challenged by Erosa and Gervais (2002).”
A growth oriented dual income tax (2007, background): “Erosa and Gervais (2002) argue that a modest tax on capital income also shifts the tax burden from the young towards the old and fosters taxation according to the individual ability to pay.”
Elimination of Social Security in a Dynastic Framework (2004, background): “If the transition is Þnanced with a consumption tax, there is an implicit tax of the initial capital holdings which allows for a lower effective tax rate on labor income (see Erosa and Gervais (2002)).”
Optimal Dynamic Carbon Taxes in a Climate–Economy Model with Distortionary Fiscal Policy (2019, methodology): “There are other modifications of the basic Ramsey setup and fundamentally different models of taxation that imply the desirability of capital income taxes (see, e.g., Golosov, Kocherlakota, and Tsyvinski, 2003; Erosa and Gervais, 2002, etc.).”
Saving Social Security (2005, background): “People with higher earnings and more education tend to live longer than those with lower earnings and less education, and these mortality differences by earnings and education have been expanding significantly over time (Elo and Smith, 2003).”
Optimal Taxation When Consumers Have Endogenous Benchmark Levels of Consumption (2003, neutral): “I will rewrite the utility function in equation (11) using the expressions for νyt in equation (9) and ν o t+1 in equation (10) to obtain”
Housing Taxation and Capital Accumulation (2002, background): “See Erosa and Gervais (2002). M.”