expectations, a structural labor demand model, and a tax-benefit microsimulation model. Our findings show that as of September 2020 …. However, the tax benefit system and discretionary policy responses to the crisis act as important income stabilizers, since …

There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be … reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us to better … understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …

Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth …. The estimated hypothetical wage distribution without the wealth tax is more unequal. Moreover, suggestive evidence …

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 …

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …

democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in pluralistic societies over … three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional …

distribution, review current capital tax practices and empirical findings regarding their effects on economic activity. The paper … implications for tax policy. …

. The robot tax exploits general-equilibrium effects to compress the wage distribution. Wage compression reduces income-tax … distortions of labor supply, thereby raising welfare. In the calibrated model, the optimal robot tax for the US is positive and … generates small welfare gains. As the price of robots falls, inequality rises but the robot tax and its welfare impact become …

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual …

household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that …