This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout, the analysis highlights paths for further investigation....

This study investigated the effects of welfare reform in the 1990s, which represented a major policy shift that substantially and permanently retracted cash assistance to poor mothers in the U.S., on parenting. Using data on women from the 1979 cohort of the National Longitudinal Survey of Youth...

Education beyond traditional ages for schooling is an important source of human capital acquisition among adult women. Welfare reform, which began in the early 1990s and culminated in the passage of the Personal Responsibility and Work Opportunity Reconciliation Act in 1996, has promoted work...

A substantial literature addresses the design of transfer programs and policies, including the negative income tax, other means-tested transfers, the earned income tax credit, categorical assistance, and work inducements. This work is largely independent of that on the optimal nonlinear income...

Various authors, notably Eaton and Rosen (1980a) and Varian (1980), have proposed that income taxation may be justified to some extent on the ground that it serves as social insurance against uncertainties in labor income. They assume that private insurance is unavailable. primarily because of...

This study explores how a major public policy change--the implementation of welfare reform in the U.S. in the 1990s--shaped the age gradient in female crime. We used FBI arrest data to investigate the age-patterning of the effects of welfare reform on women's arrests for property crime, the type...

We investigate the effects of broad-based work incentives on female crime by exploiting the welfare reform legislation of the 1990s, which dramatically increased employment among women at risk for relying on cash assistance. We find that welfare reform decreased female property crime arrests by...

Substantial evidence suggests that savings behavior may depart from neoclassical optimization. This article examines the implications of raising the savings rate - whether through social security, retirement plans, or otherwise - for labor supply, where labor supply is determined by behavioral...

Myopia is increasingly believed to be a significant determinant of behavior and also plays a central role in justifications for social security and policies toward the taxation of capital. It is important, however, to account for labor supply effects, particularly in light of the preexisting...

Should the assessment of government policies, such as the provision of public goods and the control of externalities, deviate from first-best principles to account for distributive effects and for the distortionary cost of labor income taxation? For example, is the optimal extent of public goods...