restore the optimal level of automation. If moving to optimal taxes is infeasible, more modest reforms can still increase … workers, reducing employment below its socially optimal level. We additionally show that reducing labor taxes or combining … lower capital taxes with automation taxes can increase employment much more than the uniform reductions in capital taxes …

We study the dynamic taxation of capital and labor in the Ramsey model under the assumption that taxes and public good … factor of the politician is equal to or greater than that of the citizens, the Chamley-Judd result of zero long-run taxes …

depends on the demand and supply for such protection. Recognizing that taxes on wage income are also evaded, we solve for the …

realizations. I then reconstruct a 1992 view about how taxes affect behavior. A unifying theme is that the tax system does much …

collecting revenues from individuals who will tend to resist. The coercive nature of collection taxes implies that the resource … optimal tax systems, which embraces the insights of optimal taxation but also considers the technology of raising taxes and …

German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax …