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UID:event-12200@amse-aixmarseille.fr
DTSTAMP:20260430T140306Z
CREATED:20260430T140306Z
LAST-MODIFIED:20260430T140306Z
STATUS:CONFIRMED
SEQUENCE:0
SUMMARY:amse seminar - Antoine Ferey
DTSTART:20250526T093000Z
DTEND:20250526T104500Z
DESCRIPTION:This paper provides empirically implementable sufficient statis
 tics formulas for optimal nonlinear tax systems in the presence of  across
 -income heterogeneity in preferences\, inheritances\, income-shifting capab
 ilities\, and other sources. We characterize optimal smooth tax systems on 
 income and savings (or other commodities)\, as well as simpler tax systems.
  We use familiar elasticity concepts and a novel sufficient statistic for h
 eterogeneity correlated with earnings ability: the difference between  acr
 oss-income variation in savings and the causal effect of income on savings.
  We apply these formulas to the United States and find that the optimal sav
 ings tax is mostly positive and progressive.\\n\\nContact: Thomas Seegmulle
 r: thomas.seegmuller[at]univ-amu.fr\n\nPlus d'informations: https://amse-ai
 xmarseille.fr/en/events/antoine-ferey-0
LOCATION:Îlot Bernard du Bois - Amphithéâtre\, AMU - AMSE\, 5-9 boulevar
 d Maurice Bourdet\, 13001 Marseille
URL;VALUE=URI:https://amse-aixmarseille.fr/en/events/antoine-ferey-0
CONTACT:Thomas Seegmuller: thomas.seegmuller[at]univ-amu.fr
TRANSP:OPAQUE
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