Estimating Taxable Income Responsesusing Danish Tax Reforms
PEP 13. February 2012.This paper presents evidence on taxable income responses usingadministrative data that link tax return information to detailed socioeconomicinformation for the full Danish...
View ArticleThe Choice of the Personal Income Tax Base
PEP 11. June 2011.Starting with Mirrlees (1971) and Vickrey (1945), the optimal tax literature hasstudied the design of a personal income tax. The ideal would be to taxearnings ability. Earnings...
View ArticlePOLICY ANALYSIS WITH INCREDIBLECERTITUDE
PEP 10. February 2011.Analyses of public policy regularly express certitude about the consequencesof alternative policy choices. Yet policy predictions often are fragile, withconclusions resting on...
View ArticleFISCAL ZONING AND SALES TAXES:DO HIGHER SALES TAXES LEAD TO MORERETAILING AND...
PEP 12. June 2011.We test the hypothesis that local government officials in jurisdictions thathave higher local sales taxes are more likely to use fiscal zoning to encourageretailing. We find that...
View ArticleMeasuring Mobility
PEP 09. April 2011.Our new approach to mobility measurement involves separating out thevaluation of positions in terms of individual status (using income, social rank,or other criteria) from the issue...
View ArticleTaxation and International Migration ofSuperstars:Evidence from the European...
PEP 14. February 2012.This paper analyzes the effects of top earnings tax rates on the internationalmigration of top football players in Europe. We construct a panel data set oftop earnings tax rates,...
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