Search results for "Optimal Taxation"

Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization

2022

The problem of tax policy design has been an important concern over the years, involving comprehensive scientific research. In this study, our major goal was to examine and map the optimal taxation research thematic structure by using bibliometric analysis. The analysis was carried out with the CiteSpace software on publications indexed by Web of Science (WoS) between 1975 and 2021. This document offers an actual bibliometric analysis of the current research climate in terms of optimal taxation, based on the following aspects: (1) descriptive characteristics of publication outputs (distribution by years, authors, countries, journals); (2) collaboration analysis of authors, institutions, and…

Optimal Taxation of Family Income with non-separable disutility of effort

2008

This paper studies the optimal non linear income taxation for a couple with two earners, each with two possible productivity types. For the case of zero cross-elasticity of labor supply, I find the full solution in terms of type distribution and social welfare weights. Binding diagonal constraints are found to be relevant even with independent types. For the case of non zero cross elasticity, some partial results are obtained. No distortion at the top occurs only in families where both earners are at the top of their distribution. High types in heterogeneous families can be upward distorted, even when only downward incentive constraints bind. The sign of their marginal tax depend on the sig…

Bunching in Optimal Taxation

2010

The economics of extortion: Theory and the case of the Sicilian Mafia

2023

This paper studies extortion of firms operating in legal sectors by a profit-maximizing criminal organization. We develop a simple taxation model under asymmetric information to find the Mafia optimal extortion as a function of firms’ observable characteristics, namely size and sector. We test the predictions of the model on a unique dataset on extortion in Sicily, the Italian region where the Sicilian Mafia, one of the most ancient criminal organizations, operates. In line with our theoretical model, our empirical findings show that extortion is strongly concave with respect to firm size and highly regressive. The percentage of profits appropriated by the Mafia ranges from 40% for small fi…

Essays in optimal taxation and dynamic mechanism design

2010

Disease dispersion as a spatial interaction: The case of Flavescence Dorée

2020

International audience; Flavescence dorée is a serious and incurable vine disease transmitted by an insect vector. Focusing on its spatial diffusion and on its control with pesticides, this paper investigates the private strategies of wine producers and their socially optimal counterparts. The socially optimal regulation has to address two externalities regarding private treatment decisions: (a) the insufficient consideration of collective benefits from controlling the vector populations; (b) the failure to take into account environmental damage related to pesticide application. The probability of infection is estimated on French data from a spatial econometric specification. Three alternat…

The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty

2020

This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in -an ideal way, without negative effects on the economic and social life of societies. Thus, the main purpose of this study is to study the characteristics that give taxation optimal elements, so that the fulfillment of as many of them can lead to a good tax system, in any economy, whether it is a developed or a developing economy. To achieve this goal, the research methodology is based on theoretical research of the opinions and visions held …