outcomes before and after a realized policy change (such as a tax reform) provides a source of information about behavioral … response in taxable income to a change in the net-of-tax rate and is a key concept in the quasi-experimental approach. The …

Italy is employed to simulate and identify income tax-transfer rules that are optimal according to the extended EOp … criterion. We look for second-best optimality, i.e. the tax-transfer rules are not allowed to depend on family background, they … individualized) lump-sum transfer (positive or negative) and by one or two marginal tax rates. A rather striking result of the …

(EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise income differentials arising … Italy is used to simulate and identify optimal tax rules within classes of two- and three-parameter tax rules. A rather … striking result of the analysis is that the optimal tax rule turns out to be the pure lump-sum tax, under Roemer's pure EOp …

provides a rationale for child care subsidies, as expected, and also influences the optimal income tax rate. …

Procedures of revenue estimation of changes in the personal income tax are discussed. Using revenue estimates of the … 2006 tax cuts in the personal income tax in Norway as an example, we show that estimates of costs of cuts differ … 56 percent comes back as increased tax revenues from other tax bases and increased personal income tax following from …

, under the constraint of constant total net tax revenue, the effects of various hypothetical tax-transfer reforms which …

The inequality in pre-tax income increases in Norway in the 1990s, while the distribution of taxes is about unaltered …. This means that tax progressivity has decreased in the period, as measured by summary indices of tax progressivity. This … paper discusses to what extent this observed decrease in tax progressivity can be explained by tax changes in the period, by …

The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of … fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in … household data for 1994. The estimated model is for a given tax rule used to simulate the choices made by single individuals and …