Jointly Optimal Taxes for Different Sources of Income

Andreas Peichl is working on a project that analyses a setting in which the government can impose different tax schedules on distinct types of income, such as wage, capital or self-employment income. Compared to standard optimal income tax formulas, optimal schedular income tax rates additionally depend on cross-elasticities between tax bases capturing fiscal externalities. The project researchers take an empirical approach and calculate income source specific optimal tax rates for Germany using rich panel data from administrative tax records.

Andreas Peichl has been involved in various research projects conducted on behalf of national ministries, the European Commission, the European Parliament, the European Central Bank and the OECD. His research focuses on empirical public and labour economics. His current research interests include (empirical) public economics, labour economics, and welfare economics with particular reference to optimal taxation, tax reforms and their empirical evaluation, tax benefit microsimulation, and the analysis of income distributions. His research has been published in various academic journals.

Andreas Peichl is head of ZEW's Research Group "International Distribution and Redistribution" and Professor of Quantitative Public Economics at the University of Mannheim. From 2008 to 2013, he was Senior Research Associate and from 2009 Deputy Program Director for the research area "Future of Labor" at the Institute for the Study of Labor (IZA) in Bonn, where he now is a Research Fellow. He is also Research Associate at the Institute for Social and Economic Research (ISER), University of Essex and CESifo Research Network Fellow.

Andreas Peichl received his PhD from the University of Cologne (supervised by Clemens Fuest). He was a research assistant at the Cologne Center for Public Economics (CPE) and a visiting scholar at the Institute for Social and Economic Research (ISER) at the University of Essex. He studied at the University of Marburg and holds a Diplom in Economics from the University of Cologne.