I analyze the dynamic effects of tax competition on public budget deficits. I find that stronger tax competition leads … mobility, further liberalization leads to external imbalances and diverging fiscal deficits while corporate tax rates converge …. Consistent with theory, I find that stronger tax competition increases deficits in a sample of OECD countries, controlling for …

We show that the effectiveness of redistribution policy in stimulating the economy and improving welfare is directly … counteract the deflationary forces during the recession. Moreover, redistribution produces a Pareto improvement under the fiscal …

We present new evidence showing that fiscal austerity strengthens support for redistribution, especially for the … relatively well-off. Our theoretical model proposes two mechanisms to explain this heterogeneity in support for redistribution …

This paper analyses the importance of fiscal mechanisms for regional risk sharing and redistribution in Switzerland …

standards. The workhorse models of optimal income taxation call for more redistribution as inequality rises. By contrast, living … the optimal income tax problem by means of non-homothetic preferences. In a Mirrlees setup, we show that rising living …. Rising living standards dampen by at least 25% the desired increase in redistribution due to rising inequality. …

This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions … are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish … administrative panel data with a unique link between corporate and individual tax returns, we analyze individual participation in …

workers by legal ones if the former are characterized by lower tax benefit ratios or if over-qualification among unauthorized …

We study behavioral responses to local income taxes exploiting a special tax regime which applies to foreign employees … causal evidence for strategic income bunching for wage earners and tax induced intra-national mobility. Several pieces of … evidence suggest that individuals have to “learn the tax code” and that knowledge and information transmission through local …

apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply …