sector activities (public consumption and social security expenses) by general (wage) taxation in an economy which becomes … labour income. Since financing of social security via general taxation involves a negative externality the effects of … financed by general taxation. …

hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth … determination of the dynamic political equilibrium of the model. Its effect is to compress bequest taxation but also to delay its … the long-term evolution of bequest taxation in modern democracies and with the drastic discrepancies currently observed …

introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …

of workers faced with progressive taxation under tournaments and piece rates. Because of the difficulty identifying any … sensitive, and conclude with a tentative evaluation of the welfare benefits of progressive taxation in tournament economies. …

redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher …