This paper is concerned with the problem of combining a non-linear income tax with an indirect externality correcting …

Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on … the division of that income between capital income and labor income. This has created new room for tax avoidance …, especially for active owners of (closed) corporations. For that reason the Nordic governments have enacted special income …

public services (local income tax rates) and the residential choices of short-distance migrants (defined as those moving …

Using the Mirrlees optimal income tax model, with no income effects on labour supply, this article shows that the … previous findings. The analysis is based on the "Spence-Mirrlees wedge" which corresponds, at each observed gross income level …

We compare the income and wage trajectories of women in rela- tion to their male partners before and after parenthood …, the male-female gender gaps in income and wages have increased with 35 and 10 percentage points, respectively. In line …

,the effect is entirely driven by an increase in mortality among low income individuals, who are more likely to experience …