utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …

taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as … appropriate direction for reform is towards more progressive taxation of both labour earnings and capital income, although not …

This paper characterizes optimal non-linear income taxation in an economy with a continuum of unobservable productivity … levels and endogenous involuntary unemployment due to frictions in the labor markets. Redistributive taxation distorts labor …

Does joint taxation disadvantage women? To answer that question, this paper begins by reviewing unitary and bargaining … household production is also a source of bargaining power. In the absence of human capital effects, joint taxation does not … appear to disadvantage women in either divorce threat or separate spheres bargaining. Hence, the claim that joint taxation …

(EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp …