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Chung Tran

Working paper

Incidence of capital income taxation in a lifecycle economy with firm heterogeneity

In the paper, the authors study the incidence of capital income taxation in a dynamic general equilibrium model with heterogeneous firms and lifecycle households.
Working paper

Sustainable and equitable pensions with means testing in ageing economies

A means-tested pension system has a distinct feature that tailors the level of pension benefits according to individual status.
Working paper

Optimal progressive income taxation in a Bewley-Grossman framework

We study optimal income tax progressivity in an environment where individuals are exposed to idiosyncratic income and health risks over the lifecycle. Our results, based on a calibration for the US economy, indicate that the presence of health risk combined with incomplete insurance markets amplifies...
Working paper

On the marginal excess burden of taxation in an overlapping generations model

This paper asserts that broader analysis of more tax instruments confirms that the relatively larger excess burden of company taxes ultimately falls on households.
Working paper

Budget repair measures: tough choices for Australia's future

This study quantifies the macroeconomic and welfare effects of three proposed fiscal measures to eliminate Australian government budget deficits and to reduce public debt by 2030, namely: (i) temporary income tax hikes; (ii) temporary consumption tax hikes (increases in the GST rate); and (iii) temporary...