attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …

reducing the net income of low-wage earners. Lower unemployment replacement rates reduce unemployment, the net wage and … reducing net income of workers or of the unemployed. Such a policy becomes self-financing under realistic parameter … constellations when taxes are reduced only for low-income workers. …

unimodal one, the evolution of the health distribution has preceded that of income, global inequality and poverty has decreased …, global inequality and poverty would be substantially underestimated if the dependence between the income and health …We investigate the evolution of global welfare in two dimensions: income per capita and life expectancy. First, we …

We revisit the classical result that financing a pure public good through taxation of private consumption is …

two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study …