-best framework. It starts from a benchmark model which reveals that environmental taxes typically exacerbate pre-existing tax … -- Green tax reform in an endogenous growth model -- Conclusions / R. A. de Mooij -- Environmental tax reform in the benchmark … benchmark model which reveals that environmental taxes typically exacerbate pre-existing tax distortions, even if the revenues …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …