that are designed to provide additional incentives for individuals to enter the labor force. This article shows that …

so as to achieve the same amount of redistribution at lower cost. The French tax code should be simplified and changed …-market performance would result from increasing job-search incentives and shortening the parental leave allowance. …

provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …

. Fiscal competition is associated with less income redistribution and a less equal distribution of disposable incomes, but …

We provide experimental evidence on the emergence of redistributive societies. Individuals first vote on redistribution … the time when they choose a distribution rule and find that there is more redistribution behind a veil of ignorance than … under full information. However, the scope of redistribution is less sensitive towards the degree of uncertainty than …

We examine whether and to what extent political institutions explain different performances in income redistribution … across countries. In particular, we first review available sources of data and measures of income redistribution, discussing … explanations of redistribution from resources and instruments, as well as supply side factors. We then provide empirical evidence …