About: A flat tax reform in an economy with occupational choice and financial frictions

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	This article studies a flat tax reform and capital tax reform in an economy with occupational choice and borrowing constraints. Building on previous models with heterogeneous agents and the flat tax reform within the representative firm framework, we introduce entrepreneurs as an occupation. We model endogenous entry and exit of firms whose size, number and production decisions are affected by the tax system. We compare steady state allocations in the benchmark economy with a progressive tax schedule to steady states with a flat tax at different exemption levels with or without a capital tax reform. We find that for low exemption levels the flat tax reform is efficient as well as welfare improving for both occupations. This article studies a flat tax reform and capital tax reform in an economy with occupational choice and borrowing constraints. Building on previous models with heterogeneous agents and the flat tax reform within the representative firm framework, we introduce entrepreneurs as an occupation. We model endogenous entry and exit of firms whose size, number and production decisions are affected by the tax system. We compare steady state allocations in the benchmark economy with a progressive tax schedule to steady states with a flat tax at different exemption levels with or without a capital tax reform. We find that for low exemption levels the flat tax reform is efficient as well as welfare improving for both occupations. (en)
Title	A flat tax reform in an economy with occupational choice and financial frictions A flat tax reform in an economy with occupational choice and financial frictions (en)
skos:prefLabel	A flat tax reform in an economy with occupational choice and financial frictions A flat tax reform in an economy with occupational choice and financial frictions (en)
skos:notation	RIV/67985998:_____/12:00384716!RIV13-AV0-67985998
http://linked.open...avai/predkladatel	Národohospodářský ústav AV ČR, v.v.i.
http://linked.open...avai/riv/aktivita	I P
http://linked.open...avai/riv/aktivity	I, P(IAA700850602)
http://linked.open...iv/cisloPeriodika	565
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Boháček, Radim
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Národohospodářský ústav AV ČR, v. v. i.
http://linked.open...dnocenehoVysledku	120200
http://linked.open...ai/riv/idVysledku	RIV/67985998:_____/12:00384716
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	dynamic optimal taxation; income taxation; entrepreneurship (en)
http://linked.open.../riv/klicoveSlovo	income taxation dynamic optimal taxation entrepreneurship
http://linked.open...odStatuVydavatele	GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV	[A8A7A720E823]
http://linked.open...i/riv/nazevZdroje	Economic Journal
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	Flat Tax: A General Equilibrium Model
http://linked.open...UplatneniVysledku	2012
http://linked.open...v/svazekPeriodika	122
http://linked.open...iv/tvurceVysledku	Boháček, Radim Zubrický, J.
http://linked.open...ain/vavai/riv/wos	000310987000007
issn	0013-0133
number of pages	33 (xsd:int)
http://bibframe.org/vocab/doi	10.1111/j.1468-0297.2012.02527.x
is http://linked.open...avai/riv/vysledek of	A flat tax reform in an economy with occupational choice and financial frictions

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