This paper studies the design of tax systems that implement a planner's second-best allocation in a market economy. An … example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations … one tax system. However, this tax system is often undesirable since it severely restricts the choice space of agents in …

affect behavior. The data are from an administrative Swedish source that retains wealth information from tax registers. The …

This paper presents an approach for the estimation of welfare effects of tax policy changes under heterogeneity in … consumer preferences. The approach is applied to evaluate the welfare effects of current tax advantages for electric vehicles … supplied as fringe benefits by employers. Drawing on stated preferences of Dutch company car drivers, we assess the short …

affect behavior. The data are from an administrative Swedish source that retains wealth information from tax registers. The …

implement equity and insurance contracts through thetax system using a graduate tax. This paper shows that public …

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …

natural resources, are important determinants of tax revenue. …