We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We … 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 …

This paper analyses optimal corrective taxation and optimal income redistribution. Under general utility functions, the …

This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax …

We characterize optimal redistributive taxation when individuals are heterogeneous in their skills and their values of …

of a public pension system: the contribution rate and its degree of redistribution. The pension regime affects … proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

I propose a model of income redistribution in an open-economy environment. The world consists of a finite number of … income. While tax competition limits the extent to which redistribution is possible — as compared to the closed …