, for optimal income taxation. Our analyses show that, when the government is utilitarian and disutility from labor supply …

seigniorage finance. This leads to an increase in inflation which, in turn, reduces capital accumulation and growth. At the …

adequately addressed by the large literature on international taxation and multinational companies, since it fails to take …

required for making the reform politically viable. However, taxation is distortionary. Then, it is unclear that compensatory …. Transfers have to be financed by proportional taxation on firm’s revenues or, equivalently, labor income. Labor supply is … elastic to net post-tax real wages, and hence reduced by taxation. In a setting where preferences are isoelastic, deregulation …

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

understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …

We study optimal nonlinear income taxation when earnings can differ because of both ability and luck, so the income tax …

determinants of the optimal level of consumption taxation in relation to other taxes, as well as the optimal differentiation of … trade-offs in consumption taxation as well as point out important areas where more research is needed. …

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …