endogenous retirement. Labor taxation distorts not only labor supply, but also education and retirement decisions. Actuarially … unfair pensions further exacerbate labor tax distortions on retirement. Education subsidies can nevertheless cushion the … adverse impact of taxation on skill formation. Feedbacks between education, labor supply, and retirement are important. The …

Tax and Public Finance (ITAX), reflect on interesting papers that were presented at this internationally representative …

taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main … dimensions: the definition of what is to be taxed, and where it is to be taxed. We propose that a tax levied on economic rent …

The paper provides a framework for designing international tax rules by outlining the various behavioral margins they … relevant margins: (1) Which foreign taxes should be credited against home country tax liabilities? (2) Should the income from … by a foreign company determine the income tax imposed by the consuming country? Should the rules be changed because of …

taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main … dimensions: the definition of what is to be taxed, and where it is to be taxed. We propose that a tax levied on economic rent …

fraction of the social security payroll tax would be diverted to Personal Security Accounts. In this paper, we quantitatively … economic environment with bequests and borrowing constraints. Our setup allows us to assess whether mandatory saving or … mandatory annuitization of accumulated PSA wealth at retirement is welfare enhancing, and if so, for what type of individuals …