Income taxes are typically set to raise revenues and redistribute income at the lowest possible efficiency costs, which … result from the distortions in individual behaviors that taxes entail. Individuals can respond along many margins, such as … labor supply, tax avoidance and evasion, and geographic mobility. But one margin that taxes may affect -- innovation -- is …

use to think about income and estate taxes. To that end, I run large-scale online surveys and experiments on … to taxes: efficiency effects, distributional implications, and fairness considerations. But they also elicit broader … concerns that could influence policy views, such as misperceptions, views of government, perceived spillovers from taxes, and …

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 …

and quantify the optimal policies. Simpler innovation policies, such as linear R&D subsidies and linear profit taxes, lead …