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 …

for the limited efficacy of unilateral policy responses to tax competition, like the source-based taxation of pensions …

A key policy question in evaluating social programs to address childhood poverty is how families receiving … provide causal estimates of financial and time investments in infants among families living in poverty from a large …