Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions

Citations

Cited by:

1. Mark Colas & Sebastian Findeisen & Dominik Sachs, 2021. "Optimal Need-Based Financial Aid," Journal of Political Economy, University of Chicago Press, vol. 129(2), pages 492-533.
   • Sachs, Dominik & Findeisen, Sebastian & Colas, Mark, 2018. "Optimal Need-Based Financial Aid," CEPR Discussion Papers 13196, C.E.P.R. Discussion Papers.
   • Colas, Mark & Findeisen, Sebastian & Sachs, Dominik, 2019. "Optimal Need-Based Financial Aid," Rationality and Competition Discussion Paper Series 225, CRC TRR 190 Rationality and Competition.
   • Mark Colas & Sebastian Findeisen & Dominik Sachs, 2018. "Optimal Need-Based Financial Aid," CESifo Working Paper Series 7271, CESifo.
   • Mark Colas & Sebastian Findeisen & Dominik Sachs, 2018. "Optimal Need-Based Financial Aid," Opportunity and Inclusive Growth Institute Working Papers 14, Federal Reserve Bank of Minneapolis.
2. Ashantha Ranasinghe & Xuejuan Su, 2023. "When social assistance meets market power: A mixed duopoly view of health insurance in the United States," Economic Inquiry, Western Economic Association International, vol. 61(4), pages 851-869, October.
   • Ashantha Ranasinghe & Xuejuan Su, 2021. "When Social Assistance Meets Market Power: A Mixed Duopoly View of Health Insurance in the United States," Working Papers 2021-01, University of Alberta, Department of Economics.
3. de Bresser, Jochem & Knoef, Marike, 2021. "Preferences for Income Redistribution : A New Survey Item and Experimental Evidence," Discussion Paper 2021-035, Tilburg University, Center for Economic Research.
4. Hunt Allcott & Benjamin B Lockwood & Dmitry Taubinsky, 2019. "Regressive Sin Taxes, with an Application to the Optimal Soda Tax," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 134(3), pages 1557-1626.
   • Hunt Allcott & Benjamin Lockwood & Dmitry Taubinsky, 2019. "Regressive Sin Taxes, With an Application to the Optimal Soda Tax," NBER Working Papers 25841, National Bureau of Economic Research, Inc.
5. Charité, Jimmy & Fisman, Raymond & Kuziemko, Ilyana & Zhang, Kewei, 2022. "Reference points and redistributive preferences: Experimental evidence," Journal of Public Economics, Elsevier, vol. 216(C).
   • Jimmy Charité & Raymond Fisman & Ilyana Kuziemko, 2015. "Reference Points and Redistributive Preferences: Experimental Evidence," NBER Working Papers 21009, National Bureau of Economic Research, Inc.
   • Jimmy Charité & Raymond Fisman & Ilyana Kuziemko, 2016. "Reference Points and Redistributive Preferences: Experiment Evidence," Working Papers 2016-3, Princeton University. Economics Department..
6. Spencer Bastani & Jacob Lundberg, 2017. "Political preferences for redistribution in Sweden," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 345-367, December.
   • Spencer Bastani & Jacob Lundberg, 2017. "Political preferences for redistribution in Sweden," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 345-367, December.
   • Spencer Bastani & Jacob Lundberg, 2016. "Political Preferences for Redistribution in Sweden," CESifo Working Paper Series 6205, CESifo.
   • Bastani, Spencer & Lundberg, Jacob, 2016. "Political preferences for redistribution in Sweden," Working Paper Series 2016:13, Uppsala University, Department of Economics.
7. Felix Bierbrauer & Aleh Tsyvinski & Nicolas D. Werquin, 2017. "Taxes and Turnout," NBER Working Papers 24123, National Bureau of Economic Research, Inc.
   • Felix Bierbrauer & Aleh Tsyvinski & Nicolas WERQUIN, 2019. "Taxes and Turnout," 2019 Meeting Papers 377, Society for Economic Dynamics.
   • Bierbrauer, Felix & Tsyvinski, Aleh & Werquin, Nicolas, 2019. "Taxes and Turnout," TSE Working Papers 19-1050, Toulouse School of Economics (TSE).
8. Moser, Christian & Olea de Souza e Silva, Pedro, 2019. "Optimal Paternalistic Savings Policies," MPRA Paper 95383, University Library of Munich, Germany.
   • Christian Moser & Pedro Olea de Souza e Silva, 2019. "Optimal Paternalistic Savings Policies," Opportunity and Inclusive Growth Institute Working Papers 17, Federal Reserve Bank of Minneapolis.
9. Mr. Alexander D Klemm & Ms. Li Liu & Mr. Victor Mylonas & Mr. Philippe Wingender, 2018. "Are Elasticities of Taxable Income Rising?," IMF Working Papers 2018/132, International Monetary Fund.
10. Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2023. "Incentives, globalization, and redistribution," Journal of Public Economics, Elsevier, vol. 224(C).
    • Haufler, Andreas & Perroni, Carlo, 2020. "Incentives, Globalization, and Redistribution," CAGE Online Working Paper Series 492, Competitive Advantage in the Global Economy (CAGE).
    • Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2022. "Incentives, Globalization, and Redistribution," Rationality and Competition Discussion Paper Series 335, CRC TRR 190 Rationality and Competition.
    • Andreas Haufler & Carlo Perroni, 2020. "Incentives, Globalization, and Redistribution," CESifo Working Paper Series 8450, CESifo.
    • Haufler, Andreas & Perroni, Carlo, 2020. "Incentives, Globalization, and Redistribution," The Warwick Economics Research Paper Series (TWERPS) 1282, University of Warwick, Department of Economics.
11. Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2021. "Politically Feasible Reforms of Nonlinear Tax Systems," American Economic Review, American Economic Association, vol. 111(1), pages 153-191, January.
    • Felix Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2017. "Politically Feasible Reforms of Non-Linear Tax Systems," CESifo Working Paper Series 6573, CESifo.
    • Boyer, Pierre & Bierbrauer, Felix, 2018. "Politically feasible reforms of non-linear tax systems," CEPR Discussion Papers 13059, C.E.P.R. Discussion Papers.
    • Bierbrauer, Felix J. & Boyer, Pierre C. & Peichl, Andreas, 2020. "Politically Feasible Reforms of Non-Linear Tax Systems," Rationality and Competition Discussion Paper Series 236, CRC TRR 190 Rationality and Competition.
12. Robin Jessen & Maria Metzing & Davud Rostam-Afschar, 2017. "Optimal Taxation under Different Concepts of Justness," SOEPpapers on Multidisciplinary Panel Data Research 953, DIW Berlin, The German Socio-Economic Panel (SOEP).
    • Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2018. "Optimal Taxation Under Different Concepts of Justness," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181612, Verein für Socialpolitik / German Economic Association.
    • Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2017. "Optimal taxation under different concepts of justness," Discussion Papers 2017/26, Free University Berlin, School of Business & Economics.
    • Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2017. "Optimal taxation under different concepts of justness," Hohenheim Discussion Papers in Business, Economics and Social Sciences 27-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
    • Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2018. "Optimal taxation under different concepts of justness," Ruhr Economic Papers 762, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
13. Chen, Shu-Hua, 2020. "Inequality-growth nexus under progressive income taxation," Journal of Macroeconomics, Elsevier, vol. 65(C).
14. Alexis Anagnostopoulos & Eva Carceles‐Poveda & Yair Tauman, 2021. "Value Preserving Welfare Weights For Social Optimization Problems," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 62(4), pages 1627-1653, November.
    • Alexis Anagnostopoulos & Eva Carceles-Poveda & Yair Tauman, 2016. "Value Preserving Welfare Weights for Social Optimization Problems," Department of Economics Working Papers 16-06, Stony Brook University, Department of Economics.
15. Jérémy Boccanfuso & Antoine Ferey, 2024. "Inattention and the Taxation Bias," Journal of the European Economic Association, European Economic Association, vol. 22(3), pages 1452-1494.
    • Jérémy BOCCANFUSO & Antoine FEREY, 2019. "Inattention and the Taxation Bias," Working Papers 2019-16, Center for Research in Economics and Statistics.
    • Jérémy Boccanfuso & Antoine Ferey, 2023. "Inattention and the Taxation Bias," Sciences Po Economics Publications (main) hal-04603450, HAL.
    • Jérémy Boccanfuso & Antoine Ferey, 2023. "Inattention and the Taxation Bias," Post-Print hal-04603450, HAL.
    • Boccanfuso, Jérémy & Ferey, Antoine, 2022. "Inattention and the Taxation Bias," Rationality and Competition Discussion Paper Series 323, CRC TRR 190 Rationality and Competition.
16. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
17. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2018. "Pareto Weights in Practice: A Quantitative Analysis of 32 OECD Countries," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 28, pages 181-204, April.
    • Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2017. "Code and data files for "Pareto Weights in Practice: A Quantitative Analysis of 32 OECD Countries"," Computer Codes 16-35, Review of Economic Dynamics.
18. Eguia, Jon X. & Xefteris, Dimitrios, 2024. "Lognormal (re)distribution: A macrofounded theory of inequality," European Economic Review, Elsevier, vol. 170(C).
    • Jon Eguia & Dimitrios Xefteris, 2022. "Lognormal (Re)Distribution: A Macrofounded Theory of Inequality," University of Cyprus Working Papers in Economics 04-2022, University of Cyprus Department of Economics.
19. Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: Consequences for tax design," Journal of Public Economics, Elsevier, vol. 235(C).
    • Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," PSE Working Papers halshs-03495989, HAL.
    • Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: consequences for tax design," LSE Research Online Documents on Economics 123752, London School of Economics and Political Science, LSE Library.
    • Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," Working Papers halshs-03495989, HAL.
20. Mark Colas & Dominik Sachs, 2024. "The Indirect Fiscal Benefits of Low-Skilled Immigration," American Economic Journal: Economic Policy, American Economic Association, vol. 16(2), pages 515-550, May.
21. Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2021. "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 1-54.
    • Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020. "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 1-54, National Bureau of Economic Research, Inc.
    • Benjamin Lockwood & Afras Y. Sial & Matthew C. Weinzierl, 2020. "Designing, not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Working Papers 28098, National Bureau of Economic Research, Inc.
22. Zuobao Wang & Tianrun Lin & Yao Chen & Shurui Zhang, 2025. "Is it Actually Working Well? A Comparative Study of the Redistributive Effectiveness of Public Social Benefits in 33 Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 179(1), pages 235-267, August.
23. Spencer Bastani, 2025. "The marginal value of public funds: a brief guide and application to tax policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(4), pages 919-956, August.
24. Pavel Brendler, 2020. "Why hasn't Social Security changed since 1977?," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 36, pages 134-157, April.
    • Pavel Brendler, 2019. "Code and data files for "Why hasn't Social Security changed since 1977?"," Computer Codes 19-49, Review of Economic Dynamics.
25. Fabian Feger & Doina Radulescu & Doina Maria Radulescu, 2018. "Redistribution through Income Taxation and Public Utility Pricing in the Presence of Energy Efficiency Considerations," CESifo Working Paper Series 7195, CESifo.
26. Felix J. Bierbrauer & Pierre C. Boyer & Emanuel Hansen, 2023. "Pareto‐Improving Tax Reforms and the Earned Income Tax Credit," Econometrica, Econometric Society, vol. 91(3), pages 1077-1103, May.
    • Felix Bierbrauer & Pierre Boyer & Emanuel Hansen, 2020. "Pareto-improving tax reforms and the Earned Income Tax Credit," ECONtribute Discussion Papers Series 001, University of Bonn and University of Cologne, Germany.
    • Bierbrauer, Felix & Boyer, Pierre & Hansen, Emanuel, 2020. "Pareto-improving tax reforms and the Earned Income Tax Credit," CEPR Discussion Papers 14853, C.E.P.R. Discussion Papers.
    • Felix Bierbrauer & Pierre C. Boyer & Emanuel Hansen, 2020. "Pareto-Improving Tax Reforms and the Earned Income Tax Credit," CESifo Working Paper Series 8358, CESifo.
27. Henk-Wim de Boer & Egbert Jongen & Patrick Koot, 2025. "Too much of a good thing? Using tax incentives to stimulate dual-earner couples," Journal of Population Economics, Springer;European Society for Population Economics, vol. 38(4), pages 1-26, December.
28. Alberto Alesina & Armando Miano & Stefanie Stantcheva, 2023. "Immigration and Redistribution," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(1), pages 1-39.
    • Alberto Alesina & Armando Miano & Stefanie Stantcheva, 2018. "Immigration and Redistribution," NBER Working Papers 24733, National Bureau of Economic Research, Inc.
    • Stantcheva, Stefanie & Alesina, Alberto & Miano, Armando, 2022. "Immigration and Redistribution," CEPR Discussion Papers 13035, C.E.P.R. Discussion Papers.
29. Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens & Sachs, Dominik, 2023. "Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective," European Economic Review, Elsevier, vol. 153(C).
    • Mehmet Ayaz & Lea Fricke & Clemens Fuest & Dominik Sachs, 2021. "Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective," ifo Working Paper Series 358, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    • Mehmet Ayaz & Lea Fricke & Clemens Fuest & Dominik Sachs, 2021. "Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective," CESifo Working Paper Series 9420, CESifo.
30. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
31. Richard K. Green & Mark D. Phillips, 2015. "Demand for 'The 1%': Tax Incidence and Implications for Optimal Income Tax Rates," Working Paper 9409, USC Lusk Center for Real Estate.
32. Decerf,Benoit Marie A & Maniquet,François, 2021. "Fair Inheritance Taxation," Policy Research Working Paper Series 9804, The World Bank.
    • Decerf, Benoit & Maniquet, François, 2021. "Fair inheritance taxation," LIDAM Discussion Papers CORE 2021011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
33. de Bresser, Jochem & Knoef, Marike, 2022. "Eliciting preferences for income redistribution: A new survey item," Journal of Public Economics, Elsevier, vol. 214(C).
34. Joel Slemrod, 2024. "What taxpayers, governments and tax economists do – and what they should do," Fiscal Studies, John Wiley & Sons, vol. 45(1), pages 7-19, March.
35. de Boer, Henk-Wim & Jongen, Egbert L. W. & Koot, Patrick, 2023. "Too Much of a Good Thing? Using Tax Incentives to Stimulate Dual-Earner Couples," IZA Discussion Papers 16702, IZA Network @ LISER.
36. Thomas van der Pol & Frits Bos & Gerbert Romijn, 2017. "Distributionally Weighted Cost-Benefit Analysis: From Theory to Practice," CPB Discussion Paper 364, CPB Netherlands Bureau for Economic Policy Analysis.
37. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Pareto Weights in Practice: A Quantitative Analysis Across 32 OECD Countries," Working papers 2016rwp-92, Yonsei University, Yonsei Economics Research Institute.
    • Bo Hyun Chang & Youngsung Chang & Sun-Bin Kim, 2017. "Pareto Weights in Practice: A Quantitative Analysis Across 32 OECD Countries," LIS Working papers 662, LIS Cross-National Data Center in Luxembourg.
38. Jacobs, Bas & Jongen, Egbert L.W. & Zoutman, Floris T., 2017. "Revealed social preferences of Dutch political parties," Journal of Public Economics, Elsevier, vol. 156(C), pages 81-100.
39. Henry de Frahan, Lancelot & Maniquet, François, 2021. "Preference responsibility versus poverty reduction in the taxation of labor incomes," Journal of Public Economics, Elsevier, vol. 197(C).
    • Henry de Frahan, Lancelot & Maniquet, François, 2022. "Preference responsibility versus poverty reduction in the taxation of labor incomes," LIDAM Reprints CORE 3199, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
40. Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2020. "How Should Tax Progressivity Respond to Rising Income Inequality?," NBER Working Papers 28006, National Bureau of Economic Research, Inc.
    • Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2020. "How Should Tax Progressivity Respond to Rising Income Inequality?," Staff Report 615, Federal Reserve Bank of Minneapolis.
    • Storesletten, Kjetil & Heathcote, Jonathan & Violante, Giovanni, 2020. "How Should Tax Progressivity Respond to Rising Income Inequality," CEPR Discussion Papers 15394, C.E.P.R. Discussion Papers.
41. Brian C. Albrecht & Joshua R. Hendrickson & Alexander William Salter, 2022. "Evolution, uncertainty, and the asymptotic efficiency of policy," Public Choice, Springer, vol. 192(1), pages 169-188, July.
42. Mark Colas & Dominik Sachs, 2024. "The Indirect Fiscal Benefits of Low-Skilled Immigration," American Economic Journal: Economic Policy, American Economic Association, vol. 16(2), pages 515-550, May.
    • Sachs, Dominik & Colas, Mark, 2020. "The Indirect Fiscal Benefits of Low-Skilled Immigration," CEPR Discussion Papers 15325, C.E.P.R. Discussion Papers.
    • Colas, Mark & Sachs, Dominik, 2022. "The Indirect Fiscal Benefits of Low-Skilled Immigration," Rationality and Competition Discussion Paper Series 352, CRC TRR 190 Rationality and Competition.
    • Mark Colas & Dominik Sachs, 2020. "The Indirect Fiscal Benefits of Low-Skilled Immigration," Opportunity and Inclusive Growth Institute Working Papers 38, Federal Reserve Bank of Minneapolis.
    • Mark Colas & Dominik Sachs, 2020. "The Indirect Fiscal Benefits of Low-Skilled Immigration," CESifo Working Paper Series 8604, CESifo.
43. de Bresser, Jochem & Knoef, Marike, 2021. "Preferences for Income Redistribution : A New Survey Item and Experimental Evidence," Other publications TiSEM 246972d6-0fdb-4243-9e34-2, Tilburg University, School of Economics and Management.
44. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Ex-ante Heterogeneity and Equilibrium Redistribution(Preliminary)," Working papers 2016rwp-93, Yonsei University, Yonsei Economics Research Institute.
45. Wu, Chunzan, 2021. "More unequal income but less progressive taxation," Journal of Monetary Economics, Elsevier, vol. 117(C), pages 949-968.
46. Henk-Wim Boer & Egbert Jongen, 2023. "Optimal income support for lone parents in the Netherlands: are we there yet?," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 21(3), pages 573-589, September.
47. Alberto Alesina & Stefanie Stantcheva & Edoardo Teso, 2018. "Intergenerational Mobility and Preferences for Redistribution," American Economic Review, American Economic Association, vol. 108(2), pages 521-554, February.
    • Alberto Alesina & Stefanie Stantcheva & Edoardo Teso, 2016. "Intergenerational Mobility and Preferences for Redistribution," Working Papers 2016-037, Human Capital and Economic Opportunity Working Group.
    • Stefanie Stantcheva & Edoardo Teso & Alberto Alesina, 2017. "Intergenerational Mobility and Preferences for Redistribution," 2017 Meeting Papers 1635, Society for Economic Dynamics.
    • Stantcheva, Stefanie & Alesina, Alberto & Teso, Edoardo, 2017. "Intergenerational Mobility and Preferences for Redistribution," CEPR Discussion Papers 11738, C.E.P.R. Discussion Papers.
48. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453, November.
49. Thomas van der Pol & Frits Bos & Gerbert Romijn, 2017. "Distributionally Weighted Cost-Benefit Analysis: From Theory to Practice," CPB Discussion Paper 364.rdf, CPB Netherlands Bureau for Economic Policy Analysis.