Commodity taxes have three distinct roles: (1) revenue collection, (2) interpersonal redistribution, and (3) resource …, which leads to the 'generalised Ramsey rule' for optimum taxation. We show how many standard results on optimum taxation and …

rise in inequality will lead to more redistribution. This paper shows that, for the UK in the period 1983-2004, a plausibly … exogenous rise in income inequality has not been associated with increased redistribution. We then explore this further using … attitudinal data. We show that the demand for redistribution, having shown considerable variation over time, is at an all-time low …

redistributive effects of taxation and public spending in the UK. Redistribution is not at the top of people’s minds when they … of ‘fairness’ and ‘mutuality’ to the structures of taxation and public spending. Fairness in taxation may involve more …

increases. One needs this parameter for cost-benefit analysis, for optimal taxation and for the (Atkinson) measurement of …