Dominik Sachs

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Title
Prof. Dr.
Last Name
Sachs
First name
Dominik
Email
dominik.sachs@unisg.ch
ORCID
Phone
+41 71 224 3513

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    Item type:Publication,
    Pareto-improving reforms of tax deductions
    (2022)
    Koehne, Sebastian
    ;
    Sachs, Dominik  
    We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for marginal deductions along the income distribution. An immediate implication is a recipe for designing Pareto-improving reforms. We apply our theory and simulate a Pareto-improving reform that introduces deductions for non-care household services (housekeeping, gardening, laundry) in the United States. The reform combines marginal deduction rates for household services between 55% and 85% with a slight increase in marginal tax rates.
    Type:journal article
    Journal:European Economic Review
    Volume:148
    URL:https://www.sciencedirect.com/science/article/pii/S0014292122001234
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/109401