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

This paper investigates the impact of fiscal policy on profits using panel data for 19 high-income OECD countries … defense expenditures. On the revenue side, both direct and indirect taxation tend to decrease profits. However, a more … detailed sub-division of direct taxation indicates that social security contributions have a neutral effect on profits. …

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 …