the income tax, assigning it a role as a redistributional backstop mechanism. However, when measured against annual income … income. We argue that instead of using yearly income, one should measure wealth tax burdens with respect to individual … lifetime income in family dynasties. Using rich Norwegian administrative data, we describe how a lifetime-dynastic income …

I consider the case for the minimum wage alongside (optimal) income taxes when workers differ in both wages and working … hours, such that a given level of income corresponds to multiple wage rates. The minimum wage is directly targeted at the … lowest-wage workers, while income taxes are at most targeted at all low-income workers, regardless of their hourly wage rates …

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 …

We consider taxation by a Leviathan government and by a utilitarian government in the presence of heterogeneous … utilitarian government may transfer income from the poor to the rich to reduce rents earned by absentee landlords. When the rich …

competition with only a tax shifter, local mobility induces income sorting. Hence, despite centralized redistributive taxation … progressivity of the income tax schedule is centralized to an upper-layer government and local governments are involved in tax …-layer governments anticipate the impact of local income sorting and strategically adjust their statutory tax schedules. We analyze Swiss …

We study the joint design of nonlinear income and education taxes when the government pursues redistributive objectives … level, but earned income is subject to misreporting. We find that income-misreporting (IM) affects the optimal distortions … on income and education and shed light on the reasons for it and mechanisms through which it is done. We show how and why …

We present new evidence showing that fiscal austerity strengthens support for redistribution, especially for the … relatively well-off. Our theoretical model proposes two mechanisms to explain this heterogeneity in support for redistribution …

This paper studies the optimal income redistribution and optimal monitoring when disability benefits are intended for …. The paper provides numerical simulations calibrated on U.S. data. -- optimal income taxation ; tagging ; take … monitoring supports adoption of an Earned Income Tax Credit. However, and surprisingly, with or without take-up costs, even if …

This paper considers an optimal income tax cum higher educationpolicy.It shows that in the presence of an optimal … income tax systemhigher education should be taxed rather than subsidized.Furthermore, income taxes should become less …