We develop a theory of optimal estate taxation in a model where bequest inequality is driven by differences in parental …

and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …

Tax expenditures are a major source of support for energy related activities in the federal budget exceeding direct … budget support for energy by a factor of nearly six. Focusing on the policy goals of reducing greenhouse gas emissions and …

preexisting capital are effectively compensated through higher net-of-tax returns due to repeal of the income tax. The analysis is … also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run. …

redistributing income from the rich to the poor, the revenue effects of transfer taxation, and its distortionary effect on labor …This essay considers the appropriate conceptual framework for assessing the taxation of private transfers to … individuals. Although it is conventional to emphasize the role of estate and gift taxation or inheritance taxation in …

Optimal policy rules--including those regarding income taxation, commodity taxation, public goods, and externalities … income taxation may be higher, the same, or lower on types who derive more utility from various goods, depending on the …, standard second-best results in basic settings are unaffected, except those for the optimal income tax. Optimal levels of …

This paper investigates how tax changes for different income groups affect aggregate economic activity. I construct a … each tax change by income group and state. Variation in the income distribution across U.S. states and federal tax changes … relationship between tax cuts and employment growth is largely driven by tax cuts for lower-income groups and that the effect of …

We estimate the elasticity of charitable giving with respect to its price and after-tax income using a panel of over … 550,000 disproportionately high-income tax returns spanning the years 1979 through 2005. Improvements relative to the … time-specific unobserved heterogeneity; carefully dealing with expectations; allowing people at different income levels to …

how income taxes affect time allocation in the other two-thirds of the day. Using the Panel Study of Income Dynamics from … transfer schedules across income levels, number of children, states, and time. We find that when the economic reward to …