We study the optimal taxation of risk-free and excess capital income with heterogeneous rates of return, alongside an … stochasticity of capital income tax revenue. …

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple incomes and differ along many … and female income. We make several additional contributions, including a test for Pareto efficiency and a condition on …

This paper presents an approach for the estimation of welfare effects of tax policy changes under heterogeneity in …

Most empirical studies of the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining … changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We …

are larger if, conditional on labour income, more deserving individuals consume more of that commodity. This is the case … distortions caused by the labour income tax. This is the case when individuals with different incomes have different preferences …

differences in confidence concerning future relative income position, risk aversion, and social preferences. We use data from lab … mechanisms. We find that when choosing to redistribute income as a disinterested observer, women choose higher tax rates than men … when initial income depends on performance in a task but not when it is randomly allocated. In a veil of ignorance …