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Optimal taxation with persistent shocks

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Author Info
Marek Kapicka

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Abstract

In this paper I study dynamic optimal taxation in a private information economy with continuum of individual productivity shocks that are persistent over time. I formulate the problem recursively and use first order approach to simplify it. I provide full justification of the first order approach. The advantage of the first order approach is twofold. First, as is well known, it simplifies the incentive compatibility constraint. Second, and this is a new feature in this model, it dramatically reduces the state space of the dynamic program. Instead of using the continuation utility function as a state, we use the marginal continuation utility as a state. This feature is extremely useful because it allows us to numericaly implement the dynamic program and solve quantitatively for the optimal allocations

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Publisher Info
Paper provided by Society for Economic Dynamics in its series 2004 Meeting Papers with number 689.

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Date of creation: 2004
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Handle: RePEc:red:sed004:689

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Related research
Keywords: optimal taxation

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Find related papers by JEL classification:
E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

Cited by:
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  1. Marek Kapicka, 2006. "Optimal Income Taxation with Human Capital Accumulation and Limited Record Keeping," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 9(4), pages 612-639, October. [Downloadable!] (restricted)
  2. Yuzhe Zhang, 2005. "Dynamic contracting, persistent shocks and optimal taxation," Working Papers 640, Federal Reserve Bank of Minneapolis. [Downloadable!]
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This page was last updated on 2008-8-19.


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