determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically … Atkinson-Stiglitz and Chamley-Judd results, this article raises the issue of tax-favored retirement savings, a topic where the …

, 1971 the average tax rate facing the housewife was a function of the income of her husband. By exploiting a rich register … based data source I utilize the exogenous variation provided by the individual tax reform to analyze the evolution of female … percentage points lower in 1975 if the 1969 statutory income tax system still had been in place in 1975 …

-sufficiency of the ETI, namely tax deductions. Building on a theoretical framework which incorporates deductions in a standard … optimal-tax model, we show that the ETI is not sufficient for welfare analysis if (i) deductions generate externalities and if … (ii) deductions are responsive to tax-rate changes. While the first condition should arguably hold true for the majority …

a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of … contributions to tax-favoured pension savings accounts on a population of self-employed individuals. I exploit a unique total data … base over the Swedish population that covers the years 1999 to 2005. Using instrumental variables, I obtain a tax price …

the joint determination of the non-linear monitoring and tax schedules and the conditions under which these can be … implemented. Monitoring of labor effort reduces the distortions created by income taxation and raises optimal marginal tax rates …, possibly above 100 percent. The optimal intensity of monitoring increases with the marginal tax rate and the labor …

Using a calibrated overlapping generations model we quantify the welfare gains of an age dependent income tax. Agents … switching from an age-independent to an age-dependent nonlinear tax amounts in our benchmark model to around three percent of … opposed to a linear tax are even larger. Surprisingly, it is of secondary importance to optimally choose the tax on interest …

characterize optimal marginal tax rates and interpret them in terms of redistribution, insurance and incentive effects. The case of …We study optimal nonlinear income taxation when earnings can differ because of both ability and luck, so the income tax … has both a redistributive role and an insurance role. A substantial literature on optimal redistribution in the absence of …

There is often a gap between the prescriptions of an 'optimal' tax system and actual tax systems, some of which can be … reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us to better … understand why tax systems look the way they look. Finally, we exploit a database of reforms in labor taxation in the European …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …