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 … prevailing tax mix is sufficiently skewed towards wage taxation …

If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers … less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries … use. I analyse how such activities interact with Bertrand tax competition if the size of the group of loyal and non …

transfers can support a Pareto-improving reform. This paper provides sufficient conditions for this to occur, despite tax … elastic to net post-tax real wages, and hence reduced by taxation. In a setting where preferences are isoelastic, deregulation …

expenditures. An immediate implication is a recipe for designing Pareto-improving tax reforms. We apply our theory to housekeeping …We analyze Pareto-efficient tax deduction rules for work-related expenses (e.g. housekeeping services, child care or … marginal tax rates. Nobody is made worse-off and tax revenue increases by 20 Dollars per capita …

We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for …. We apply our theory and simulate a Pareto-improving reform that introduces deductions for non-care household services … 55% and 85% with a slight increase in marginal tax rates …

We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for …. We apply our theory and simulate a Pareto-improving reform that introduces deductions for non-care household services … 55% and 85% with a slight increase in marginal tax rates …

The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax … strategic responses to a minimum tax, which—–the policy objective being to change the rules of tax competition game … calibration plausibly suggest sizable scope for minima that are Pareto-improving, benefiting low tax countries as well as high tax …