redistribution. Within a Mirrleesian economy with earnings, consumption and retirement savings, we derive a novel formula for optimal … income and savings distortions based on redistributional arbitrage. We establish a sufficient statistics representation of … suggest that it is optimal to shift a substantial fraction of the top earners' tax burden from income to savings. …

redistribution. Within a Mirrleesian economy with earnings, consumption and retirement savings, we derive a novel formula for optimal … income and savings distortions based on redistributional arbitrage. We establish a sufficient statistics representation of … suggest that it is optimal to shift a substantial fraction of the top earners' tax burden from income to savings …

framework of modern tax theory. The analysis focuses first on the parameters of the Personal Income Tax and Low Income Tax …

each individual in addition to earnings, in a setting where the first-best tax would be an ability tax. The theory lays out …

of whether the court adopts the new rule, the Article concludes with the theory that, rather than a court using its “best …

-best tax would be an ability tax. The theory lays out an equity/efficiency trade off when choosing the tax base. In the …