Taxation of consumption and labor income: A quantitative approach (Record no. 525089)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01331nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240209b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Parodi, Francesca |
| 245 ## - TITLE STATEMENT | |
| Title | Taxation of consumption and labor income: A quantitative approach |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | American Economic Journal: Macroeconomics |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 15(4), Oct, 2023: p.177-216 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | I quantitatively characterize optimal consumption and labor income taxes in a structural life-cycle model of household consumption, saving, and employment choices that allows for irreversibility of durable goods and preference heterogeneity. I find that durables should be subsidized and nondurables should be taxed at a uniform rate. The durable subsidy is driven by the life-cycle features of the model together with durables' irreversibility and borrowing constraints. Uniform taxation on nondurables holds under exogenous and endogenous—fully or weakly separable—labor supply and it relies on homogeneity of intertemporal preferences. Allowing for government's equity concerns, I show that the model rationalizes the tax practice.- Reproduced https://www.aeaweb.org/articles?id=10.1257/mac.20200289 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Taxation, Consumption, Labor income |
| 9 (RLIN) | 49797 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | American Economic Journal: Macroeconomics |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-02-09 | 15(4), Oct, 2023: p.177-216 | AR130922 | 2024-02-09 | Articles |