It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by … granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather … than to lose them as tax payers completely. Taxing according to expediency is, however, criticized by ordinary tax payers …

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 labour taxation in the European …

This study examines how tax system design and reform affect labor supply. We conduct an online experiment with 522 … participants to assess labor responses to tax reforms that introduce or remove a notch, affecting after-tax income at either the … lower or upper end of the income distribution. Our findings indicate asymmetric responses to tax reform as well as …

This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax … sources. We study unrestricted tax systems on income and savings (or other commodities), as well as simpler tax systems that … taxation in the U.S., and find that the optimal savings tax is positive and progressive. …

Recent books by Thomas Piketty (Piketty, 2014) and Anthony Atkinson (Atkinson, 2015) have brought the annual wealth tax … back on the policy agenda. Both authors suggest using the annual wealth tax to supplement the redistributional effects of … the income tax, assigning it a role as a redistributional backstop mechanism. However, when measured against annual income …

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical … tax revenues. In this study, we conducted an original real effort experiment in an online labor market with almost 1 … to evade (increased labor supply by 37%). More importantly, the expected tax revenue significantly and substantially …

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 … two subjects come together. -- pension ; income tax ; social security …

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 …

-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 …

related to the marginal tax rate. The existing literature documents that charitable giving is very responsive to tax subsidies …. These findings imply that tax subsidies for charitable giving may have positive spillover effects on health. This paper … created by tax subsidies for charitable giving. …