optimal' previously, changes in response to a tax reform affect welfare and should be taken into account when designing tax …

zero- or negative-cost environmental tax reform are enhanced to the extent that environmental tax reforms shift the tax …

decompose the gains arising from each element of tax reform, starting from a simple baseline system, as the available tax …

This paper studies optimal dynamic tax policy under the threat of political reform. A policy will be reformed ex post … if a large enough political coalition supports reform; thus, credible policies are those that will continue to attract … enough political support in the future. If the only credible reform threat is to fully equalize consumption, we find that …