moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a … income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of … family tax splitting increases labor supply and welfare. …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. …

, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications … of preferences that the tax base effect generally dominates. Consequently, relative consumption effects tend to reduce … tax evasion. This is true, irrespective of whether tax parameters are exogenous, guarantee a balanced budget or are set …

We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than … capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital … should remain tax-exempt. This holds for exogenous as well as for endogenous government expenditures and irrespective of …

Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future … show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially …

In this paper it is shown that allowing the deduction of work-related expenses has a strictly positive effect on tax …

a systematic manner with the legal rules as defined by labour as well as tax law. We start with a theoretical model that …

allowed a tax-free return of capital contributed through new issues. A substantial difference is found between the regimes in …

earning abilities, into an optimum income taxation model with bequests motivated by joy of giving. We show that a tax on … inheritances and a uniform tax on all expenditures including bequests are equivalent and that either is desirable, according to an …