the insurance and redistribution role of the income tax system. …In this paper we quantitatively characterize the optimal capital and labor income tax in an overlapping generations … of the policy maker for insurance against idiosyncratic shocks and redistribution among agents of different abilities …

This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with …. A progressive tax system serves as a partial substitute for missing insurance markets and enhances an equal distribution … of economic welfare. These beneficial effects of a progressive tax system have to be traded off against the efficiency …

We use micro data from the U.S. Internal Revenue Service to document how Federal Income tax liabilities vary with … children. We also provide multiple parametric estimates of tax functions for use in applied work in macroeconomics and public …

fiscal policies that achieve a desired degree of redistribution in society. We find that marginal tax rates on the top 1% of …In this paper we argue that very high marginal labor income tax rates are an effective tool for social insurance even …

This paper analyses the changes to the tax and social security systems that have occurred since Czechoslovakia …'s `velvet revolution' in 1989. It shows how the tax system is moving to meet the requirements of a market economy. It suggests … administrative complexity.A tax-benefit model is used to look at two particular aspects of tax and social security design. It shows …

respond to labour tax rates and government supplied non-employment benefits. We compare aggregate and individual outcomes in … terms of how macroeconomic aggregates respond to some types of government supplied non-employment benefits, but remarkably …, not to labor tax changes. …

managed to cap redistribution in the pre-war period, the War itself pushed up the status-quo tax burden, raising the … in the population who interacts with a (richer) agenda setter in Congress in setting redistribution. While the setter … bargaining power of the median voter as defense spending receded. This raised the equilibrium level of redistribution. The higher …

older generations, and in turn choose current levels of fertility subsidies, and future levels of social security benefits …