Over the past several years, most of the public discussion over tax policy has focused on how much the wealthy should pay and what the top marginal tax rate should be. After extensively debating the ...

Your lower-income retirement years are the best time to perform a Roth conversion because of your lower tax rate. You should avoid converting an amount that pushes you into a higher tax bracket.

This piece is a bit more wonky than what I normally post. I recently re-read "Macroeconomic Effects from Government Purchases and Taxes" by Barro & Redlick. I was struck by how different the ...

Join our daily and weekly newsletters for the latest updates and exclusive content on industry-leading AI coverage. Learn More Salesforce today announced the AI Economist, a research environment ...

A critique of Kaplow's (2001) optimal taxation (OT) framework for assessing inheritance taxation is outlined in this paper. Several points are raised, the most important one being that Kaplow's ...

We formulate an optimal-taxation model where parents leave bequests to their descendants for altruistic reasons. In contrast to the standard model, individuals differ not only in earning abilities, ...