introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

Advances in taxation publishes relevant, high-quality manuscripts from around the world addressing problems arising … from federal, state, local and international taxation. The series uses a wide variety of research methods, including … archival, experimental, survey, qualitative and legal approaches to address the problems and issues associated with taxation …