This article explores subjects in optimal income taxation characterized by recent research interest, practical … savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and … nonwelfarist objectives, welfare weights, heterogeneous preferences, and taxation of the family …

it has no preference for redistribution. Using a quantitative version of our model, we find that the optimal speed of …

redistribution among citizens from different socioeconomic backgrounds and the actual extent of government redistribution. Our focus … on redistribution arises from the inherent class conflicts it engenders in policy choices, allowing us to examine whose … realized redistribution. This finding contradicts the expectations of both leading experts and regular citizens …

If individuals evaluate outcomes relative to the status quo, then a social planner may limit redistribution from rich … know (when we observe near-complete redistribution). Subjects who are themselves risk-seeking over losses drive the effect … suggest that respect for reference points of the wealthy may help explain why voters demand less redistribution than standard …

We consider optimal joint nonlinear earnings taxation of couples. We use multi-dimensional mechanism design techniques …