Henrik Jacobsen Kleven
Biographic Data
| ID | 1209656 |
|---|---|
| NAME | Henrik Jacobsen Kleven |
| GIVEN NAMES | Henrik Jacobsen |
| FAMILY NAME | Kleven |
| SIGNATURE | KLEVEN H J |
| AFFILIATIONS | Henrik Jacobsen Kleven is Professor of Economics, London School of Economics, London, United Kingdom. His email address is . |
| VERIFIED | No |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 48 |
| AUTHOR COUNT | 4 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2007 |
| LATEST PUBLICATION YEAR | 2015 |
| H-INDEX | 3 |
Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan
To fight evasion, many developing countries use production-inefficient tax policies. This includes minimum tax schemes whereby firms are taxed on either profits or turnover, depending on which tax liability is larger. Such schemes create nonstandard kink points, which allow for eliciting evasion responses to switches between profit and turnover taxes using a bunching approach. Using administrative data on corporations in Pakistan, we estimate tha…
How Can Scandinavians Tax So Much
American visitors to Scandinavian countries are often puzzled by what they observe: despite large income redistribution through distortionary taxes and transfers, these are very high-income countries. They rank among the highest in the world in terms of income per capita, as well as most other economic and social outcomes. The economic and social success of Scandinavia poses important questions for economics and for those arguing against large re…
Optimal Taxation of Married Couples with Household Production
The literature suggests that the concern for economic efficiency calls for individual-based taxation of married couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of household production. In the absence of restrictions on the use of commodity taxes, efficient taxation requires joint taxation of the family. In the presence of restricted commodity taxation, the income tax should compe…
Welfare Reform in European Countries: A Microsimulation Analysis
This article compares the effects of increasing traditional welfare to introducing in-work benefits in the 15 (pre-enlargement) countries of the European Union. We use a labour supply model encompassing responses to taxes and transfers along both the intensive and extensive margins, and the EUROMOD microsimulation model to estimate current marginal and participation tax rates. We quantify the equity-efficiency trade-off for a range of elasticity …
Welfare Reform in European Countries: A Microsimulation Analysis
This article compares the effects of increasing traditional welfare to introducing in-work benefits in the 15 (pre-enlargement) countries of the European Union. We use a labour supply model encompassing responses to taxes and transfers along both the intensive and extensive margins, and the EUROMOD microsimulation model to estimate current marginal and participation tax rates. We quantify the equity-efficiency trade-off for a range of elasticity …
Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan
To fight evasion, many developing countries use production-inefficient tax policies. This includes minimum tax schemes whereby firms are taxed on either profits or turnover, depending on which tax liability is larger. Such schemes create nonstandard kink points, which allow for eliciting evasion responses to switches between profit and turnover taxes using a bunching approach. Using administrative data on corporations in Pakistan, we estimate tha…
How Can Scandinavians Tax So Much
American visitors to Scandinavian countries are often puzzled by what they observe: despite large income redistribution through distortionary taxes and transfers, these are very high-income countries. They rank among the highest in the world in terms of income per capita, as well as most other economic and social outcomes. The economic and social success of Scandinavia poses important questions for economics and for those arguing against large re…
Optimal Taxation of Married Couples with Household Production
The literature suggests that the concern for economic efficiency calls for individual-based taxation of married couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of household production. In the absence of restrictions on the use of commodity taxes, efficient taxation requires joint taxation of the family. In the presence of restricted commodity taxation, the income tax should compe…
Welfare Reform in European Countries: A Microsimulation Analysis
This article compares the effects of increasing traditional welfare to introducing in-work benefits in the 15 (pre-enlargement) countries of the European Union. We use a labour supply model encompassing responses to taxes and transfers along both the intensive and extensive margins, and the EUROMOD microsimulation model to estimate current marginal and participation tax rates. We quantify the equity-efficiency trade-off for a range of elasticity …
How Can Scandinavians Tax So Much
American visitors to Scandinavian countries are often puzzled by what they observe: despite large income redistribution through distortionary taxes and transfers, these are very high-income countries. They rank among the highest in the world in terms of income per capita, as well as most other economic and social outcomes. The economic and social success of Scandinavia poses important questions for economics and for those arguing against large re…
Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan
To fight evasion, many developing countries use production-inefficient tax policies. This includes minimum tax schemes whereby firms are taxed on either profits or turnover, depending on which tax liability is larger. Such schemes create nonstandard kink points, which allow for eliciting evasion responses to switches between profit and turnover taxes using a bunching approach. Using administrative data on corporations in Pakistan, we estimate tha…
Economics (4 works) · Fiscal Policy and Economic Growth (4 works) · Gender, Labor, and Family Dynamics (3 works) · Labour economics (3 works) · Public economics (3 works) · Finance (2 works) · Market economy (2 works) · Microeconomics (2 works) · Political science (2 works) · Revenue (2 works)