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 …

specification of household time use widens the set of cases in which individual taxation is welfare-superior to joint taxation. …

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

argued that empirically, this is the single most important problem in personal income taxation. A second reason is that the … economic theory of optimal taxation and tax reform, at least as it is presented in the mainstream literature, provides little … finance literature is that any discussion of the taxation of two-person households necessarily involves the recognition of the …