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Tax buyouts / Marco Del Negro, Fabrizio Perri, Fabiano Schivardi.

NBER Working papers Available online

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Format:
Book
Author/Creator:
Del Negro, Marco.
Contributor:
National Bureau of Economic Research.
Perri, Fabrizio.
Schivardi, Fabiano.
Series:
Working Paper Series (National Bureau of Economic Research) no. w15847.
NBER working paper series no. w15847
Language:
English
Physical Description:
1 online resource: illustrations (black and white);
Place of Publication:
Cambridge, Mass. National Bureau of Economic Research 2010.
Summary:
The paper studies a fiscal policy instrument that can reduce fiscal distortions without affecting revenues, in a politically viable way. The instrument is a private contract (tax buyout), offered by the government to each citizen, whereby the citizen can choose to pay a fixed price in exchange for a given reduction in her tax rate for a period of time. We introduce the tax buyout in a dynamic overlapping generations economy, calibrated to match several features of the US income, taxes and wealth distributions. Under simple pricing, the introduction of the buyout is revenue neutral but, by reducing distortions, it benefits a significant fraction of the population and leads to sizable increases in aggregate labor supply, income and consumption.
Notes:
Print version record
March 2010.

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