attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …

, escalating income inequality. Policy simulations indicate government support measures mitigated wage income reduction and … unemployment rise, yet they contributed to income inequality under certain conditions. These results provide insight into the …' wage income. Firms' sales, particularly in areas heavily impacted by COVID-19, declined by 6.1% on average, inducing a …

the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and …

fiscal externalities. We discuss two applications: the taxation of different income sources such as labor or capital income … and the taxation of couples. For these applications, we calculate income type-specific optimal tax rates for Germany using …We develop and estimate a model of jointly optimal income taxes for different types of income. Compared to standard …

unimodal one, the evolution of the health distribution has preceded that of income, global inequality and poverty has decreased …, global inequality and poverty would be substantially underestimated if the dependence between the income and health …We investigate the evolution of global welfare in two dimensions: income per capita and life expectancy. First, we …

subsidy for home care paid to the parents be defined, in budgetary or in welfare terms, and what does simulation tell us about … the distribution of benefits between the generations? We address these issues analytically and with simulation (using data …

Taxes and cash transfers reduce income inequality more in France than elsewhere in the OECD, because of the large size …