This paper presents a simple two-country model with mobile capital and immobile labour, in which there are two classes … of individuals, the workers and the capital owners. A source-based tax on capital income is used to finance transfers to …), capital income is shown to be undertaxed at the non-cooperative equilibrium relative to the autarkic situation. …

presence of mobile capital, this paper establishes a systematic bias in public spending patterns: starting from the non …

We establish the precise connections between progressive taxation and inequality reduction, in a setting where the … traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income …

Progressivity, inequality reduction and merging-proofness are three wellknown axioms in taxation. We investigate … implications of each of the three axioms through characterizations of several families of taxation rules and their logical … relations. We also study the preservation of these axioms under two operators on taxation rules, the so-called convexity …

Nous proposons une méthode pour évaluer la capacité des systèmes de taxation du revenu de diminuer la pauvreté, lorsque …

Redistributive taxation under uncertainty has two functions: not only the redisribution of income across individuals …

This paper dels with optimal taxation in a two-class economy with two private commodities and labour. We derive optimal …