on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …

The paper studies the effects of tax policy on venture capital activity. Entrepreneurs pursue a single high risk … managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …

tariff and export subsidy, and two, a value-added tax increase and a uniform payroll tax reduction. When the devaluations are … anticipated, these policies need to be supplemented with a consumption tax reduction and an income tax increase. These policies …

This paper emphasizes the importance of the interaction between tax rules and the management of monetary policy. The … monetary authorities' failure to recognize the implications of the tax structure has caused them to underestimate just how …

directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is … ad hoc, treating it as a subject unto itself. This article advances a different approach: integrating the tax treatment … of charitable giving into the optimal income tax framework that has been developed over the past half century. The …