from their shareholders is the main cause for economic double taxation and for other distortions related to corporate … corporation to the place in which taxes can be enforced is obtained at the cost of the distortions created by corporate taxation …

likely to exacerbate income inequality. While employment changes due to automation are not new, advances in artificial … heavily, as labor is less likely to be able to avoid taxation. Capital investment, on the other hand, is taxed more lightly … because capital is mobile and can escape taxation. When capital becomes labor, as in automation, the bottom falls out of the …

theorem for monotonic reforms of non-linear tax systems. This yields a characterization of reforms that are preferred by a … majority of individuals over the status quo and hence politically feasible. Second, we show that every Pareto-efficient tax … systems is such that moving towards lower tax rates for below-median incomes and towards higher rates for above median incomes …

We develop an optimal tax framework that combines two recent extensions of tax analysis: a tax-systems emphasis on non … the analysis of optimal tax systems to incorporate endogenous behavioral biases. We then develop a novel and important …

This paper is to determine the optimality of taxation based on a comparative analysis of income taxation in developed … on the basis of a direct definition of income of taxpayers or progressive taxation.The theoretical and methodological … fairness, while developing countries are mainly focused on mobilizing budget revenues and lesser consideration of fair taxation …

, as well as theoretical frameworks for optimal taxation. Implications for tax policy are discussed, focusing on the level …This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and … capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality …

, as well as theoretical frameworks for optimal taxation. Implications for tax policy are discussed, focusing on the level …This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and … capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality …

, as well as theoretical frameworks for optimal taxation. Implications for tax policy are discussed, focusing on the level …This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and … capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality …

, as well as theoretical frameworks for optimal taxation. Implications for tax policy are discussed, focusing on the level …This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and … capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality …

taxation. The paper recommends that governments should consider evaluating the risks to their tax systems posed by crypto … builds on a lot of my prior work on crypto taxation and provides a very comprehensive introduction to crypto assets and their … building in crypto taxation …