Essays on optimal taxation
Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2007.
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| Format: | Thesis |
| Language: | eng |
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Massachusetts Institute of Technology
2007
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| Online Access: | http://hdl.handle.net/1721.1/39720 |
| _version_ | 1811078477247414272 |
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| author | Reis, Catarina (Catarina Luis Monteiro dos) |
| author2 | Peter Diamond and Michael Golosov. |
| author_facet | Peter Diamond and Michael Golosov. Reis, Catarina (Catarina Luis Monteiro dos) |
| author_sort | Reis, Catarina (Catarina Luis Monteiro dos) |
| collection | MIT |
| description | Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2007. |
| first_indexed | 2024-09-23T11:00:27Z |
| format | Thesis |
| id | mit-1721.1/39720 |
| institution | Massachusetts Institute of Technology |
| language | eng |
| last_indexed | 2024-09-23T11:00:27Z |
| publishDate | 2007 |
| publisher | Massachusetts Institute of Technology |
| record_format | dspace |
| spelling | mit-1721.1/397202019-04-10T07:55:38Z Essays on optimal taxation Reis, Catarina (Catarina Luis Monteiro dos) Peter Diamond and Michael Golosov. Massachusetts Institute of Technology. Dept. of Economics. Massachusetts Institute of Technology. Dept. of Economics. Economics. Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2007. Includes bibliographical references (p. 107-110). This thesis studies the optimal income tax scheme in four different settings. Chapter 1 focuses on the implications of lack of commitment for the optimal labor and capital income tax rates. It finds that it is optimal to converge to zero capital income taxes and positive labor income taxes in the long run. The government will follow the optimal plan as long as its debt is low enough, which implies that the lack of commitment may lead to some asset accumulation in the short run. Chapter 2 determines the optimal tax schedule when education is endogenous and observable, in a setting where agents have heterogeneous abilities. It finds that, for each ability level, it is optimal to subsidize monetary educational costs at the same marginal rate at which income is being taxed. Chapter 3 finds that when entrepreneurial labor income cannot be observed separately from capital income, then it is optimal to have positive capital taxation in the long run. Chapter 4 finds that if human capital expenses are unobservable, then in the optimal plan human capital accumulation will be distorted in the long run. by Catarina Reis. Ph.D. 2007-12-07T16:12:28Z 2007-12-07T16:12:28Z 2007 2007 Thesis http://hdl.handle.net/1721.1/39720 180191533 eng M.I.T. theses are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission. See provided URL for inquiries about permission. http://dspace.mit.edu/handle/1721.1/7582 110 p. application/pdf Massachusetts Institute of Technology |
| spellingShingle | Economics. Reis, Catarina (Catarina Luis Monteiro dos) Essays on optimal taxation |
| title | Essays on optimal taxation |
| title_full | Essays on optimal taxation |
| title_fullStr | Essays on optimal taxation |
| title_full_unstemmed | Essays on optimal taxation |
| title_short | Essays on optimal taxation |
| title_sort | essays on optimal taxation |
| topic | Economics. |
| url | http://hdl.handle.net/1721.1/39720 |
| work_keys_str_mv | AT reiscatarinacatarinaluismonteirodos essaysonoptimaltaxation |